Dinham Kennel uses tenant-days as its measure of activity, an animal hospital housed in the kennel for one day is counted as one tenant-day. During March, the kennel budgeted for 3,800 tenant-days. But its actual level of activity was 3,830 tenant days. The Kennel has provided the following data concerning the formulas used in its budgeting and its actual results for March:

Fixed element per month Variable element per tenant-day

Revenue - $34.70

Wages and Salaries $2,700 $7.70

Food and Supplies $1,700 $14.20

Facility Expenses $8,200 $3.20

Admin Expenses $6,700 $.20

Total Expenses $19,300 $25.30

Actual results for March:

Revenue $120,321

Wages and Salaries $28,570

Food and Supplies $56,975

Facility Expenses $19,989

Admin Expenses $7,097

The revenue variance for March would be:

A. $11,539 U

B. $12,580 U

C. $12,580 F

D. $11,539 F