Kroner Kennel uses tenant-days as its measure of activity, an animal housed in the kennel for one day is counted as one tenant cay. During March the Kennet budget for 4,000 tenant-fon, but its acun level of activity was 4.040 tenant-days. The kennel has provided the foliowing dota concerning the formulas used in its budgeting and is actual results for March Data used in togeting Fixed Variable cost per cost per month tenant-day Revenue $34.90 Wages and salaries $ 2.900 $7.90 Food and supplies 1,900 14.40 Facility expenses 8,400 3.40 Administrative expenses 6.900 0.40 Total expenses $20,100 $26.10 Actual results for March Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses $131,231 $ 28,590 $ 60,575 $21,800 $ 7,099 The revenue variance for March would be closest to CH