Paradise Corporation budgets on an annual basis for its fiscal year. The following beginning and ending inventory levels (in units) are planned for next year. Raw material* Finished goods Beginning Ending Inventory Inventory 43,000 53,000 83,000 53,000 * Three pounds of raw material are needed to produce each unit of finished product. If Paradise Corporation plans to sell 495,000 units during next year, the number of units it would have to manufacture during the year would be: Multiple Choice 465,000 units 452,000 units 495,000 units O 525,000 units Dinham 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 3,900 tenant-days, but its actual level of activity was 3,920 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: Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses Total expenses Fixed Variable element per element per month tenant-day $0 $ 34.80 $ 2,800 $ 7.80 1,800 14.30 8,300 3.30 6,800 0.30 $ 19,700 $ 25.70 Actual results for March: Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses $ 128,321 $ 28,580 $ 58,255 $ 20,980 $ 7,098 The revenue variance for March would be closest to: Multiple Choice $7,399 U $8,095 U . $8,095 F $7,399 F