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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,

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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, the kennel budgeted for 4,000 tenant-days, but its actual level of activity was 4,040 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 Variable element per tenant-day $34.90 $ 7.90 14.40 3.40 0.40 $ 2,900 1,900 8,400 6,900 $20,100 Total expenses $26.10 Actual results for March: Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses $131,231 $ 28,590 $ 60,575 $ 21,800 $ 7,099 . The revenue variance for March would be closest to: Multiple Choice $8,369 U $9,765 U O $8,369 F O $9,765 F

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