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 4,700 tenant-days, but its actual level of activity was 4,780 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 month Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses Total expenses $ 3,600 1, 100 7,500 7,600 $19,800 Variable element per tenant-day $35.20 $ 8.60 15.10 4.10 0.50 $28.30 Actual results for March: Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses $144,230 $ 28,660 $ 74,070 $ 27,220 $ 7,106 The revenue variance for March would be closest to Multiple Choice Supplies Facility expenses Administrative expenses $ 74,070 $ 27, 220 $ 7,106 The revenue variance for March would be closest to: Multiple Choice $21,210 U O $24.026 U $21.210 F $24,026 F