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 2,000 tenant-days, but its actual level of activity was 2.040 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: Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses Total expens Actual results for March Revenue Mages and salaries Food and supplies Facility expenses Administrative expenses 6 69,576 $ 16,204 $25,000 $14,122 $ 8,238 The revenue variance for March would be closest to Fixed Variable element element per per month tenant-day 0 $35.40 $ 3,000 $6.60 400 12.20 9,600 2.30 7,800 0.20 $20,000 $21.30