Neighbors Kennel uses tenant-days as its measure of activity; an animal housed in the kennel for one day is counted as one tenant-day. During April, the kennel budgeted for 3,000 tenant-days, but its actual level of activity was 2,960 tenant-days. The kennel has provided the following data concerning the formulas used in its budgeting and its actual results for April:Data used in budgeting: 
Actual results for April:
The activity variance for net operating income in April would be closest to:
Definitions:
Selling
The process of offering goods or services to potential customers in exchange for money or other forms of payment.
Coupon Rate
The annual interest yield on a bond, displayed as a percentage of its principal value.
Tax Rate
The scale at which the government levies taxes on the financial gains of individuals or corporations.
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