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 $4,400$ tenant$-$days, but its actual level of activity was $4,450$ 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 $0$ $ $35\mathrm{.}30$

Wages and salaries $ $3,300$ $ $8\mathrm{.}30$

Food and supplies $2,30014\mathrm{.}80$

Facility expenses $8,8003\mathrm{.}80$

Administrative expenses $7,3000\mathrm{.}20$

Total expenses $ $21,700$ $ $27\mathrm{.}10$

Actual results for March:

Revenue $ $138,230$

Wages and salaries $ $28,630$

Food and supplies $ $69,105$

Facility expenses $ $25,115$

Administrative expenses $ $7,103$

The flexible budget variance for March would be closest to:

Multiple Choice

$$18,855$ F

$$17,090$ U

$$17,090$ F

$$18,855$ U