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 4,200 tenant-days, but its actual level of activity was 4,240 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 Variable element per tenant-day 35.10 8.10 14.60 3,100 2,100 8,600 Fixed element per month Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses Total expenses 3,100 2,100 8,600 7,100 20,900 Variable element per tenant-day 35.10 8.10 14.60 3.60 0.60 26.90 $ Actual results for March: Revenue Wages and salaries Food and supplies $136,130 $ 28, 610 $ 64,325 o $11,290 U o $12,694 U o $12,694 F o $11,290 F 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 4,200 tenant-days, but its actual level of activity was 4,240 tenant-days. The kennel has provided the following data concerning the formulas used in its budgeting and its actua results for March: Data used in budgeting: Revenue Wages and salaries Food and supplies Facility expenses Fixed element Variable element per month per tenant-day 35.10 3,100 8.10 2,100 > 14.60 8, 600 3.60 Data used in budgeting: Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses Total expenses Fixed element Variable element per month per tenant-day $ 3,100 35.10 8.10 8,600 14.60 7,100 3.60 $ 20,900 26.90 2,100 0.60 Actual results for March: Total expenses $ 20,900 $ 26.90 Actual results for March: Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses $136,130 $ 28,610 $ 64,325 $ 23,250 $ 7,101 The revenue variance for March would be closest to