Razor 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 November, the kennel budgeted for 3,240 tenant-days, but its actual level of activity was 3,250 tenant-days. The kennel has provided the following data concerning the formulas used in its budgeting and its actual results for November: Data used in budgeting: Fixed element per month Variable element per tenant-day Revenue 0 $31.70 Wages and salaries $2,600 $6.00 Expendables 590 10.00 Facility expenses 9,000 2.50 Administrative expenses 7,200 0.80 Total expenses $19,390 $19.30 Actual results for November: Revenue $96,800 Wages and salaries $23,600 Expendables $36,700 Facility expenses $16,100 Administrative expenses $9,100 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 November would be closest to: $9,610 F $9,610 U $9,486 F $9,486 U