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 5,400 tenant-days, but its actual level of activity was 5,450 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 pertenant-day
Revenue		$35.90
Wages and salaries	$2,600	$9.30
Food and supplies	1,800	15.80
Facility expenses	8,200	4.80
Administrative expenses	6,700	0.60
Total expenses	$19,300	$30.50

Actual results for September:

Revenue	$172,325
Wages and salaries	$28,730
Food and supplies	$87,530
Facility expenses	$34,975
Administrative expenses	$7,113

The revenue variance for September would be closest to:

$23,330 U$21,535 U$21,535 F$23,330 F