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 3300 tenant-days, but its actual level of activity was 3.280 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: The overall revenue and spending variance (i.e., the variance for net operating income in the revenue and The spending variance column on the flexible budget performance report for May would be closest to: $2, 101 U $2, 305 F $2, 305 U $2.101 F