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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,

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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 Data used in budgeting Fixed element per month Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses Total expenses $ 3,500 1,000 9,000 7,500 $21,800 Variable element per tenant-day $35.10 $ 8.50 15.00 4.80 0.40 $27.90 Actual results for March: Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses $143,330 $ 28,650 $ 71, 345 $ 27,130 $ 7,105 The revenue variance for March would be closest to

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