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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,

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 3,500 tenant-days, but its actual level of activity was 3,550 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 $ 34.40
Wages and salaries $ 2,400 $ 7.40
Food and supplies 1,400 13.90
Facility expenses 7,900 2.90
Administrative expenses 6,400 0.50
Total expenses $ 18,100 $ 24.70

Actual results for March:

Revenue $ 119,125
Wages and salaries $ 28,540
Food and supplies $ 51,125
Facility expenses $ 17,250
Administrative expenses $ 7,094

The revenue variance for March would be closest to:

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