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 4,800 tenant-days, but its actual level of activity was 4,820 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			Variable element per tenant-day
Revenue		-		$	35.30
Wages and salaries	$	2,000		$	8.70
Food and supplies		1,200			15.20
Facility expenses		7,600			4.20
Administrative expenses		7,700			0.60
Total expenses	$	18,500		$	28.70

Actual results for March:

Revenue	$	145,135
Wages and salaries	$	28,670
Food and supplies	$	75,065
Facility expenses	$	27,230
Administrative expenses	$	7,107

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 be closest to:

Multiple Choice

• $6,117 F

• $6,249 F

• $6,117 U

• $6,249 U

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 4,800 tenant-days, but its actual level of activity was 4,820 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 2,000 1,200 7,600 7,700 18,500 Variable element per tenant-day $ 35.30 $ 8.70 15.20 4.20 0.60 $ 28.70 $ Actual results for March: Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses $145,135 $ 28,670 $ 75,065 $ 27,230 $ 7,107