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, the Kennel budgeted for 3,200 tenant-days, but its actual level of activity was 3,250 tenant-days. The 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 $34.10 Revenue Wages and salaries Expendables Facility expenses Administrative expenses Total expenses $2,100 1,100 7,600 6,100 $16.900 $7.10 13.60 2.60 0.20 $23.50 Actual results for September: Revenue $107,351 Wages and salaries Expendables |$28,510 $46,025 Facility expenses Administrative expenses $15,500 $7,091 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: Multiple Choice $6,795 F O $7,325 F $7,325 U $6,795 U