Marissa 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 March, the kennel budgeted for 3,300 tenant-days, but its actual level of activity was 3,340 tenant-days. The kennel has provided the following data concerning the formulas used in its budgeting and its actual results for March: Data used in budgeting: Fixed element per month Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses Total expenses $ 2,200 1,200 7,700 6, 200 $17,300 variable element per tenant-day $34.20 $ 7.20 13.70 2.70 0.30 $23.90 Actual results for March: Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses $111, 226 $ 28,520 $ 47,305 $ 15,750 $ 7,092 The overall revenue and spending variance for March would be closest to