Dinham Kennel uses tenantdays as its measure of activity; an animal housed in the kennel for one day is counted as one tenantday. During March, the kennel budgeted for 4,300 tenantdays, but its actual level of activity was 4.340 tenantdays. 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 Variable element element per per month tenant-day Revenue - $35.28 Inlages and salaries $ 3,288 $ 8.28 Food and supplies 2,288 14.78 Facility expenses 8,788 3.78 Administrative expenses 7,288 8.18 Total expenses $21, 388 $26.78 Actual results for March: Revenue $148,238 wages and salaries $ 28,628 Food and supplies $ 66,358 Facility expenses $ 24,118 Administrative expenses $ 7,182 The overall revenue and spending variance (i.e.. the variance for net operating income in the revenue and spending variance column on the flexible budget performance report] for March would he closest to: