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 3,500 tenant-days, but its actual level of activity was 3,550 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		$34.40
Wages and salaries	$2,400	$7.40
Expendables	1,400	13.90
Facility expenses	7,900	2.90
Administrative expenses	6,400	0.50
Total expenses	$18,100	$24.70

Actual results for September:

Revenue	$119,125
Wages and salaries	$28,540
Expendables	$51,125
Facility expenses	$17,250
Administrative expenses	$7,094

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:

$734 U

$1,219 F

$1,219 U

$734 F