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 4,000 tenant-days, but its actual level of activity was 4,040 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		-		$	34.90
Wages and salaries	$	2,900		$	7.90
Food and supplies		1,900			14.40
Facility expenses		8,400			3.40
Administrative expenses		6,900			0.40
Total expenses	$	20,100		$	26.10

Actual results for March:

Revenue	$	131,231
Wages and salaries	$	28,590
Food and supplies	$	60,575
Facility expenses	$	21,800
Administrative expenses	$	7,099

The revenue variance for March would be closest to: