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 5,200 tenant-days, but its actual level of activity was 5.230 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 Total expenses $ 2,400 1,600 8,000 6,500 $18,500 Variable element per tenant-day $35.70 $ 9.10 15.60 4.60 0.40 $29.70 Actual results for March: Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses $171,323 $ 28,710 $ 82,980 $ 32,258 $ 7,111 The revenue variance for March would be closest to: $14,317 U $14,317 F $15,388 U $15,388 F