Dinham 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 $5,500$ tenant$-$days, but its actual level of activity was $5,560$ 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 $0$ $ $36\mathrm{.}00$

Wages and salaries $ $2,700$ $ $9\mathrm{.}40$

Food and supplies $1,90015\mathrm{.}90$

Facility expenses $8,3004\mathrm{.}90$

Administrative expenses $6,8000\mathrm{.}30$

Total expenses $ $19,700$ $ $30\mathrm{.}50$

Actual results for March:

Revenue $ $179,235$

Wages and salaries $ $28,740$

Food and supplies $ $89,785$

Facility expenses $ $35,875$

Administrative expenses $ $7,114$