3 Dirham Kennel utes tenant-days as its measure of activity, an animal housed in the kennel for one day is counted as one beat day. During March the wennel budgeted for 5.900 senant days, but is actual level of actvity was 5540 bat days. The kenvelhas provided the following dets concerning the formules used in its budgeting and its actresults for Marc Data used in budgeting 3 eBook Revenue Wages and salaries Tood and supplies Facility expenses Administrative expenses Total expenses Tied Variable element element per per month tenant-day $35.60 $ 2.100 1,500 15.50 7.900 4.50 6.400 0.30 $18, 100 $29.30 Ak Derece Achill results for March Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses $170,525 $ 28,700 $ 80,870 $ 31,540 The overall revenue and spending variance, the variance for net operating income in the revenue and spending variance column on the flexible budget performance report for March would be closest to