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 4,600 tenant-days, but its actual level of activity was 4,670 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		$35.10
Wages and salaries	$3,500	$8.50
Food and supplies	1,000	15.00
Facility expenses	9,000	4.00
Administrative expenses	7,500	0.40
Total expenses	$21,000	$27.90

Actual results for September:

Revenue	$143,330
Wages and salaries	$28,650
Food and supplies	$71,345
Facility expenses	$27,130
Administrative expenses	$7,105

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: