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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,

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 3,100 tenant-days, but its actual level of activity was 3,120 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 monthVariable element per tenant-dayRevenue-$34.00Wages and salaries$2,000$7.00Food and supplies1,00013.50Facility expenses7,5002.50Administrative expenses6,0000.10Total expenses$16,500$23.10

Actual results for March:

Revenue$104,372Wages and salaries$28,500Food and supplies$44,025Facility expenses$14,900Administrative expenses$7,090

The revenue variance for March would be closest to:

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