Perla 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 2,220 tenant-days, but its actual level of activity was 2,180 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			Variable element per tenant-day
Revenue		?		$	33.60
Wages and salaries	$	4,140		$	7.50
Food and supplies		1,390			8.60
Facility expenses		7,950			5.20
Administrative expenses		9,650			0.40
Total expenses	$	23,130		$	21.70

Actual results for March:

Revenue	$	72,728
Wages and salaries	$	20,320
Food and supplies	$	20,628
Facility expenses	$	18,406
Administrative expenses	$	10,552

The revenue variance for March would be closest to:

$1,864F

$1,864 U

$520 U

$520 F