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 5,500 tenant-days, but its actual level of activity was 5,560 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 Variable element per month per tenant-day Revenue $36.00 Wages and salaries Food and supplies Facility expenses Administrative expenses Total expenses $2,700 1,900 8,300 6,800 $19,700 $9.40 15.90 4.90 0.30 $30.50 Actual results for September: Revenue $179,235 Wages and salaries Food and supplies Facility expenses Administrative expenses $28,740 $89,785 $35,875 $7,114 The revenue variance for September would be closest to