Galante 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 May, Kennel budgeted for 4,200 tenant-days, but its actual level of activity was 4,180 tenant-days. Kennel has provided the following data concerning the formulas used in its budgeting and its actual results for May Data used in budgeting: Variable Fixed element element per tenant- per month day $30.70 Revenue Wages and salaries $3,200 $6.70 Expendables 600 11.50 3.70 Facility expenses 8,200 8,000 Administrative expenses 0.10 $22.00 $20,000 Total expenses Actual results for May: $107.980 Revenue $23,520 Wages and salaries $36,792 Expendables $19,270 Facility expenses Administrative expenses $9144 The overall revenue and spending variance (i.e., the variance for net operating income in the revenue and spending variance column on the flexible budget performance report) for May would be closest to