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 5,400 tenant-days, but its actual level of activity was 5,450 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: Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses Total expenses Fixed Variable element element per per month tenant-day 0 $ 35.90 $ 2,600 $ 9.30 1,800 15.80 8,200 4.80 6,700 0.60 $ 19,300 $ 30.50 Actual results for March: Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses $ 172,325 $ 28,730 $ 87,530 $ 34,975 $ 7,113 The revenue variance for March would be closest to