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 4,400 tenant-days, but its actual level of activity was 4,380 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: Fixed element per month Variable element per tenant-day Revenue $30.90 Wages and salaries $3,400 $6.90 Food and supplies 800 11.70 Facility expenses 8,400 3.90 Administrative expenses 8,200 0.30 Total expenses $20,800 $22.80 Actual results for May: Revenue $108,180 Wages and salaries $23,540 Food and supplies $36,794 Facility expenses $19,290 Administrative expenses $9,148 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: $4,568 U $4,730 F $4,568 F $4,730 U