Smithi 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 February, the kennel budgeted for 5,400 tenant-days, but its actual level of activity was 5450 tenant-days. The kennel has provided the following data concerning the formulas used in its budgeting and its actual results for February Data used in budgeting: Fixed Variable element element per tenant-day $35.90 per month Revenue Wages and salaries Food and supplies $2,600 $9.30 15.80 1,800 4.80 Facility expenses Administrative expenses 8,200 6,700 0.60 $30.50 $19,300 Total expenses Actual results for February: $172,325 Revenue Wages and salaries Food and supplies $28,730 $87,530 $34,975 Facility expenses Administrative expenses $7113 The revenue variance for February would be closest to: $23,330 F $21,535 U O $23,330 U $21,535 F