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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 5,000 tenant-days, but its actual level of activity was 5,030 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 - $ 35.50
Wages and salaries $ 2,200 $ 8.90
Food and supplies 1,400 15.40
Facility expenses 7,800 4.40
Administrative expenses 6,300 0.20
Total expenses $ 17,700 $ 28.90

Actual results for March:

Revenue $ 151,125
Wages and salaries $ 28,690
Food and supplies $ 79,225
Facility expenses $ 29,130
Administrative expenses $ 7,109

The revenue variance for March would be closest to:

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