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 5,500 tenant-days, but its actual level of activity was 5,560 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 Variable element element per per month tenant-day $36.00 Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses Total expenses s2,700 9.40 1,900 8,300 6, 800 $19,700 15.90 4.90 0.30 $30.50 Actual results for March: Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses $179,235 s 28,740 $ 89,785 35,875 $ 7,114 The revenue variance for March would be closest to: The revenue variance for March would be closest to: Multiple Choice $20,925F $18,765 F $20,925 U $18,765 U