Grundhoefer 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 2,000 tenant-days, but its actual level of activity was 1,990 tenant-days. The kennel has provided the following data concerning the formulas used in its budgeting and its actual results for April: 
-The activity variance for administrative expenses in April would be closest to:
Definitions:
Profit and Loss
A financial statement that summarizes the revenues, costs, and expenses incurred during a specified period.
Statement of Cash Flows
A financial report that shows how changes in balance sheet accounts and income affect cash and cash equivalents.
Trial Balance
A financial report that lists all the balances in each ledger account at a point in time, used to ensure debits equal credits.
Adjusting Entries
Journal entries made in accounting records at the end of an accounting period to allocate income and expenses to the period in which they actually occurred.
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