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 $3,500$ tenant$-$days, but its actual level of activity was $3,550$ 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 $0$ $ $34\mathrm{.}40$

Wages and salaries $ $2,400$ $ $7\mathrm{.}40$

Food and supplies $1,40013\mathrm{.}90$

Facility expenses $7,9002\mathrm{.}90$

Administrative expenses $6,4000\mathrm{.}50$

Total expenses $ $18,100$ $ $24\mathrm{.}70$

Actual results for March:

Revenue $ $119,125$

Wages and salaries $ $28,540$

Food and supplies $ $51,125$

Facility expenses $ $17,250$

Administrative expenses $ $7,094$

The overall revenue and spending variance $($i$.$e$.,$ 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: