Goodfriend 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 June, the kennel budgeted for 2,800 tenant-days, but its actual level of activity was 2,840 tenant-days. The kennel has provided the following data concerning the formulas used in its budgeting and its actual results for June:
Data used in budgeting:
Actual results for June: 
-The expendables in the flexible budget for June would be closest to:
Definitions:
Average Total Cost
The total cost of production divided by the total quantity produced, representing the cost per unit of output.
Marginal Revenue
The supplementary income generated by the sale of an extra unit of a product or service.
Market Entry
The process by which a company enters a new market, confronting challenges such as competition, legal requirements, and customer acquisition.
Economic Profit
The difference between the total revenue generated by a business and the total opportunity costs of all resources used in the production process.
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