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Dog 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,

Dog 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 3,400 tenant-days, but its actual level of activity was 3,460 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 Variable element per tenant-day
Revenue - $ 34.30
Wages and salaries $ 2,300 $ 7.30
Food and supplies 1,300 13.80
Facility expenses 7,800 2.80
Administrative expenses 6,300 0.40
Total expenses $ 17,700 $ 24.30

Actual results for March:

Revenue $ 115,625
Wages and salaries $ 28,530
Food and supplies $ 49,580
Facility expenses $ 16,500
Administrative expenses $ 7,093

The revenue variance for March would be closest to:

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