8. Perla 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 March, the kennel budgeted for 2,330 tenant-days, but its actual level of activity was 2,290 tenant-days. The kennel has provided the following data concerning the formulas used in its budgeting and its actual results for March: Data used in budgeting:

	Fixed element per month			Variable element per tenant-day
Revenue				$	39.10
Wages and salaries	$	4,800		$	8.60
Food and supplies		1,010			10.80
Facility expenses		9,950			7.40
Administrative expenses		7,700			1.50
Total expenses	$	23,460		$	28.30

Actual results for March:

Revenue	$	88,909
Wages and salaries	$	24,269
Food and supplies	$	26,287
Facility expenses	$	25,961
Administrative expenses	$	11,220

The revenue variance for March would be closest to:

A. $630 F

B. $2,194F

C. $630 U

D. $2,194 U