Roye Kennel uses tenant-days as its measure of activity, an animal housed in the kennel for one day is counted one tenant day. During September, Kennel budgeted for 3, 500 tenant-days, but its actual level of was 3, 550 Kennel provided the following data concerning the formulas used in is budgeting and its actual results for September. Data used in budgeting: The overall revenue and spending variance e the variance for net (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 $1, 219 F $734 F $734 U $1, 219 U