Dunham Kennel uses tenant days as ts measure of activity, an animal housed in the kennel for one day is counted as one terant.day. During March the cennet budgeted for 3500 tenorit-days, but is actual level of activity was 3630 bertand-day The kernet has provided the following data concerning the formatdars used in its budgeting and its actual results for Marche Data used in budgeting Revenue and salaries Food and supplies Facility expenses Administrative expenses Total expenses Fixed Variable element leant per per month tenant day $34.50 $ 2,500 $2.50 1.5 14.00 3,000 2.00 6.500 0.60 $ 13,500 $25.10 Actual results for March Revenge $ 121,234 Wes and salaries $ 28,550 Food and supplies $ 53,125 Facility wxpenses $ 15,250 Administrative expenses $ 7,095 The overall revenue and spending variance Be the variance for net operating income in the revenue and spending variance column on the flexible budget performance report for March would be dosest to oleh O $426F