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 ele-ent element per per lonth tenantday Revenue $35.28 wages and salaries $ 3,288 $ 8.28 Food and supplies 2,288 14.?8 Facility expenses 8,788 3.78 Administrative expenses ?,288 8.18 Total expenses $21,388 $25.?8 Actual results for March: Revenue $140, 230 Wages and salaries $ 28,620 Food and supplies $ 66,350 Facility expenses $ 24, 110 Administrative expenses $ 7,102 The revenue variance for March would be closest to