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 4,600 tenant-days, but its actual level of activity was 4,670 tenant-days. The kennel has provided the following data concerning the formulas used in its budgeting and its actual results for March:

Fixed Variable element element per per month tenant-day Revenue Wages and salaries Food and supplies Facility expenses Administrative expense.s Total expenses $ 3,500 1,eee 9,000 7, 500 $21,080 $35.10 $ 8.50 15.ee 4.00 0.48 $27.90 Actual results for March: Revenue Wages and salaries Food and supplies Facility expenses Administrative expense.s $143,330 $ 28,65e $ 71,345 $ 27,130 $ 7,105 The revenue variance for March would be closest to Multiple Choice $18130 U $20,587 U $20,587 F $18,130 F