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 revenue variance for March would be closest to: