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 5,100 tenant-days, but its actual level of activity was 5,140 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 $35.60 $ 9.00 15.50 4.50 0.30 $ 2,300 1,500 7,900 6,400 $18,100 Total expenses $29.30 Actual results for March: Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses $170,525 $ 28,700 $ 80,870 $ 31,540 $ 7,110 The revenue variance for March would be closest to: Multiple Choice $12,459 F. $12,459 U $11,035 U $11,035 F