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Knapper 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 January, the kennel budgeted for 2,700 tenant-days, but its actual level of activity was 2,740 tenant-days. The kennel has provided the following data concerning the formulas to be used in its budgeting:
-The facility expenses in the flexible budget for January would be closest to:
Persistence
The ability to continue steadfastly or firmly in some purpose, course, or task, despite difficulties or obstacles.
Direction of Attention
The management and focus of cognitive resources on specific stimuli while ignoring others, crucial for effective task performance.
Efforts
Initiatives or exertions of physical or mental energy towards achieving specific objectives.
Profit-Sharing Programs
Compensation schemes where employees receive a share of the company's profits, usually in addition to their regular salary.
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