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 5,500 tenant- days, but its actual level of activity was 5,560 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 $36.00 $ 9.40 15.90 4.90 0.30 $ 2,700 1,900 8,300 6,800 $19,700 Total expenses $ 30.50 Actual results for March: Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses $179, 235 $ 28,740 $ 89,785 $ 35,875 $ 7,114 The revenue variance for March would be closest to: Multiple Choice $18,765 U $20,925 U $20,925 F $18,765 F