Roye 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 September, Kennel budgeted for 3,900 tenant-days, but its actual level of activity was 3,920 tenant-days. Kennel has provided the following data concerning the formulas used in its budgeting and its actual results for September:

Data used in budgeting:

	Fixed element per month	Variable element per tenant-day
Revenue		$34.80
Wages and salaries	$2,800	$7.80
Food and supplies	1,800	14.30
Facility expenses	8,300	3.30
Administrative expenses	6,800	0.30
Total expenses	$19,700	$25.70

Actual results for September:

Revenue	$128,321
Wages and salaries	$28,580
Food and supplies	$58,255
Facility expenses	$20,980
Administrative expenses	$7,098

The revenue variance for September would be closest to: