Paulis 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 February, the kennel budgeted for 3,300 tenant-days, but its actual level of activity was 3,280 tenant-days. The kennel has provided the following data concerning the formulas used in its budgeting and its actual results for February:

Data used in budgeting:

	Fixed element per month	Variable element per tenant-day
Revenue	$ 0	$ 29.80
Wages and salaries	$ 2,300	$ 5.80
Food and supplies	500	10.60
Facility expenses	7,300	2.80
Administrative expenses	7,100	0.40
Total expenses	$ 17,200	$ 19.60

Actual results for February:

Revenue	$ 107,080
Wages and salaries	$ 23,430
Food and supplies	$ 36,783
Facility expenses	$ 19,180
Administrative expenses	$ 9,126

The overall revenue and spending variance (i.e., the variance for net operating income in the revenue and spending variance column on the flexible budget performance report) for February would be closest to: