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:

	Fixed element per month	Variable element per tenant-day
Revenue	0	$ 35.80
Wages and salaries	$ 2,500	$ 9.20
Food and supplies	1,700	15.70
Facility expenses	8,100	4.70
Administrative expenses	6,600	0.50
Total expenses	$ 18,900	$ 30.10

Actual results for March:

Revenue	$ 172,453
Wages and salaries	$ 28,720
Food and supplies	$ 85,025
Facility expenses	$ 33,430
Administrative expenses	$ 7,112

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: