Seve Dinham Kennel uses tenant-days as its measure of activity, an animal housed in the kennel for one day is courted as ne tenant-day. During March, the kennel budgeted for 4.300 tenant-days, but its actual level of activity was 4340 cenant-days. The kennel has provided the following data concerning the formulas used in its budgeting and its actual -esults for March: Data used in budgeting: Fixed element per month Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses Total expenses $ 3,200 2,200 8,700 7.200 $21,300 Variable element per tenant-day $35.20 $ 8.20 14.70 3.70 0.10 $26.70 Actual results for March: Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses $140,230 $ 28,620 $ 66,350 $ 24,110 $ 7,102 The revenue variance for March would be closest to Multiple Choice $12.538 F $12,538 0 $11.130 U O $1120F