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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: Revenue Fixed element per month Variable element per tenant-day $26.00 Wages and salaries Food and supplies Facility expenses $ 2,700 $ 5.40 500 10.20 9,600 3.30 Administrative expenses 6,600 0.20 Total expenses $19,400 $19.10 Actual results for November: Revenue Wages and salaries $90,470 $20,606 Food and supplies $35,838 Facility expenses $20,857 Administrative expenses $ 7,518 The revenue variance for November would be closest to:

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