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Malander 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

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Malander 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 November, the kennel budgeted for 3,400 tenant-days, but its actual level of activity was 3,390 tenant-days. The kennel has provided the following data concerning the formulas used in its budgeting and its actual results for November: Data used in budgeting: Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses Total expenses Fixed element per month $ 0 Variable element per tenant-day $ 28.00 $ 2,700 $ 5.40 500 10.20 9,600 3.30 6,600 0.20 $ 19,400 $ 19.10 Actual results for November: Revenue $ 90,470 Wages and salaries $ 20,606 Food and supplies $ 35,838 Administrative expenses Facility expenses The revenue variance for November would be closest to: $ 20,857 $ 7,518

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