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

question 166

Multiple Choice

Roye 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 September, the kennel budgeted for 3,300 tenant-days, but its actual level of activity was 3,330 tenant-days. The kennel has provided the following data concerning the formulas used in its budgeting and its actual results for September:

Data used in budgeting:
Actual results for September:
-The spending variance for facility expenses in September would be closest to:

• A)$290 F
• B)$191 U
• C)$290 U
• D)$191 F

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