DogKennel 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 3,300 tenant-days, but its actual level of activity was 3,340 tenant-days. The kennel has provided the following data concerning the formulas used in its budgeting and its actual results for March:

Date used in budgeting:

Fixed element Variable element

per month per tenant-day

Revenue - $34.20

Wages & Salaries $2,200 $7.20

Food & Supplies 1,200 13.70

Facility Expenses 7,700 2.70

Admin Expenses 6,200 .30

Total Expenses 17,300 23.90

Actual results for March:

Revenue $111,226

Wages & Salaries 28,520

Food and supplies 47,305

Facility Expen 15,750

Admin Expen 7,092

The revenue variance for March would be closest to:

Multiple Choice

• $3,002 U
• $1,634 F
• $3,002 F
• $1,634 U