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 5,400 tenant-days, but its actual level of activity was 5,450 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		-		$	35.90
Wages and salaries	$	2,600		$	9.30
Food and supplies		1,800			15.80
Facility expenses		8,200			4.80
Administrative expenses		6,700			0.60
Total expenses	$	19,300		$	30.50

Actual results for March:

Revenue	$	172,325
Wages and salaries	$	28,730
Food and supplies	$	87,530
Facility expenses	$	34,975
Administrative expenses	$	7,113

The revenue variance for March would be closest to: