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 5,300 tenant-days, but its actual level of activity was 5,340 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: 8 00:20:27 Fixed element per month Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses Total expenses $ 2,500 1,700 8,100 6,600 $18,900 Variable element per tenant-day $35.80 $ 9.20 15.70 4.70 0.50 $30.10 Actual results for March: Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses $172, 453 $ 28, 720 $ 85,025 $ 33, 430 $ 7,112 The revenue variance for March would be closest to: Multiple Choice ( $18,719 U $18,719 U 0 $17,287 F $17,287 F. $17,287 U 0 $18,719 F $18,719 F