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 3,900 tenant-days, but its actual level of activity was 3,920 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 $ 2,800 1,800 8,300 6,800 $19,700 Variable element per tenant-day $34.80 $ 7.80 14.50 3.30 0.30 $25.70 Actual results for Marche Revenue Wages and salaries Food and supplies Tacility expenses Administrative expenses $128,321 $ 28,580 $ 58,255 $ 20,980 $ 7,098 The revenue variance for March would be closest to