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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,

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 2,230 tenant-days, but its actual level of activity was 2,190 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 $ 34.10
Wages and salaries $ 3,330 $ 7.60
Food and supplies 1,050 8.80
Facility expenses 9,100 5.40
Administrative expenses 10,850 0.50
Total expenses $ 24,330 $ 22.30

Actual results for March:

Revenue $ 74,149
Wages and salaries $ 19,799
Food and supplies $ 20,817
Facility expenses $ 20,041
Administrative expenses $ 11,980

The revenue variance for March would be closest to:

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