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 4,400 tenant-days, but its actual level of activity was 4,450 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 $35.30 Wages and salaries $3,300 $8.30 Food and supplies 2,300 14.80 Facility expenses 8,800 3.80 Administrative expenses 7,300 0.20 Total expenses $21,700 $27.10

Actual results for September: Revenue $138,230 Wages and salaries $28,630 Food and supplies $69,105 Facility expenses $25,115 Administrative expenses $7,103

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 September would be closest to: $6,513 U $6,103 F $6,103 U $6,513 F