Pearse 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 December, the kennel budgeted for 2,980 tenant-days, but its actual level of activity was 3,000 tenant-days. The kennel has provided the following data concerning the formulas used in its budgeting and its actual results for December: Data used in budgeting: Fixed element per month Variable element per tenant-day Revenue $40.00 Wages and salaries $2,4001 $7.00 Food and supplies 9001 11.30 Facility expenses 8,600 3.50 Administrative expenses 6,700 0.30 Total expenses $18,600 $22.10 Actual results for December: Revenue $97,978 Wages and salaries $23,530 Food and supplies $35,224 Facility expenses $19,780 Administrative expenses $7,404 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 December would be closest to