Dinham Kennetuses 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 konnel budgeted for 3.900 tenant-days, but its actual level of activity was 3,920 senant-days. The kennt has provided the following date 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 $ 34.BD $ 7.80 5 Revenue Wages and salaries Food and wupplies Facility expenses Administrative expenses 2,800 1.800 8,300 14.30 3.30 6.800 0.30 Total expenses 5 19,700 5 25.70 Actual results for March: Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses $128, 321 $ 28,580 $ 58,255 $ 20,980 $ 7,098 The revenue variance for March would be closest to: Tharaldson Corporation makes a product with the following standard costs Direct material standard Ouantity standard Price Standard Cont or our Or Rate Per Unit 6.3 $ 4.00 por $ 25.20 ounce ounce 0.8 hours $11.00 per hour 0.8 hours $6.00 per hour 5 4.80 Direct labor Variable overhead The company reported the following results concerning this product in June. Originally budgeted output Actual output Raw materials used in production Purchase of raw materials Actual direct labor-hours retual cont of raw materials purchases Actual direct labor cost Actual variable overhead cont 3,300 unita 2,600 units 19,500 ounces 21,200 ounces 5,600 hours 541,800 $13,300 $ 3,650 The company applies variable overhead on the basis of direct lobor-hours. The direct materials purchases variance is computed when the materials are purchased The materials quantity variance for June is Tharaldson Corporation makes a product with the following standard costs Direct material Standard Quantity Standard Price Standard cost Or Tours Or Rate Per Unit 7.2 $ 2.00 per $ 14.40 ounce Ounce 0.3 hours $ 16.00 per hour $ 4.80 0.3 hours $5.00 per hour 5 1.50 Direct labor Variable overhead The company reported the following results concerning this product in June. Originally budgeted output Actual output Raw materials used in production Purchases of raw materials Actual direct labor-hours Actual cost of raw materiale purchases Actul direct labor cost Actual variable overhead cost 2.600 units 2,200 units 18,000 ounce 21,500 ounces 500 hours $ 42,000 $12,600 $ 3,300 The company apples variable overhead on the basis of direct obor hours. The direct materials purchases variance is computed when the materials are purchased The variable overhead officiency variance for Juno is