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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,

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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 2,250 tenant-days, but its actual level of activity was 2.210 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: FixedVariable element per element per month tenant-day Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses Total expenses 35,10 3,660 780 8550 5.80 $23,910 23.50 9.20 1,700 10,000 0.70 Actual results for March: Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses 77021 $ 20713 $ 22,537 $20473 $ 11.5972 The revenue variance for March would be closest to O s550 F O $1.954F O $550 U O $1954 U

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