Dirham Kennel uses tenant-clays as its measure of activity, an animal housed in the kenne for one syscounted as one tenant-sy. During March, the kennel budgeted for 4,400 tenant-days, but its actual level of activity wes 4450 tenant-days. The kennel has provided the following pots concerning the formules used in budgeting and its actual results for March: Data used in budgeting Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses Total expenses Fixed element per month Se $ 3,300 2,200 8,888 7.380 $ 21,700 Variable clorent per tenant day $ 35.30 $ 8.30 14.99 3.98 e. 2e $ 27.10 Actual results for Maren Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses $ 138,230 $ $ 28,630 $ 69,195 $ 25,115 $ 7,123 The retenue variance for March would be cosest to: Melle Choice $9.000 318 855 $18.BEST $17.000 F Puro, Incorporated, manufactures Single product in which variable manufacturing overhead is signed on the basis of standard direct labor-hours. The company uses a standard Contoystem and has established the following standards for one unit of product Standard Quantity Standard Price or Hate Standard Cost Direct materials 2.0 pounds $ 3.25 per pound $ 6.50 Direct labor 8.5 hours $ 7.20 per hour $ 3.50 Variable manufacturing overhead 8.5 hours $ 1.5 per hour $.25 During March, the following activity was recorded by the company: The company produced 3.200 units during the month. A total of 9.900 pounds of maters were purchased at a cost of $27720. . There was no beginning inventory of materials on and to start the month at the end of the month, 1990 pounds of material remained in the warehouse . During March, 1.800 direct aborehours were worked at rate of $7.50 per hour. Variable manufacturing overhead costs during March totaled $1.550. The direct materials purchases variances computed when the materials are purchased The materials Quantity vrience for Maren is Multiple Choice o 34040F $14.320 F $14.920 349404