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 $3,800$ tenant$-$days, but its actual level of activity was $3,830$ 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 $0$ $ $34\mathrm{.}70$

Wages and salaries $ $2,700$ $ $7\mathrm{.}70$

Food and supplies $1,70014\mathrm{.}20$

Facility expenses $8,2003\mathrm{.}20$

Administrative expenses $6,7000\mathrm{.}20$

Total expenses $ $19,300$ $ $25\mathrm{.}30$

Actual results for March:

Revenue $ $120,321$

Wages and salaries $ $28,570$

Food and supplies $ $56,975$

Facility expenses $ $19,989$

Administrative expenses $ $7,097$

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: