Dinham Kennel Uses Tenant-Days as Its Measure of Activity; an Animal

question 229

Multiple Choice

Dinham 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 March, the kennel budgeted for 2,000 tenant-days, but its actual level of activity was 2,040 tenant-days. The kennel has provided the following data concerning the formulas used in its budgeting and its actual results for March:Data used in budgeting: Actual results for March:
The spending variance for facility expenses in March would be closest to:

• A) $78 F
• B) $170 U
• C) $78 U
• D) $170 F

---

Definitions:

Epidermis

The outermost layer of the skin, serving as the primary barrier against the environment.

Dermis

The thick layer of living tissue below the epidermis that forms the true skin, containing sweat glands, hair follicles, and other structures.

Dermatologist

A medical doctor specializing in the diagnosis and treatment of skin disorders.

Dermatology

The branch of medicine dealing with the skin, nails, hair, and their diseases.