Smithj 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 3,570 tenant-days, but its actual level of activity was 3,560 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: Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses Total expenses Fixed Variable element per element per month tenant-day $ 31.30 $ 2,145 $ 5.80 1,530 10.50 9.545 6.10 8,040 1.10 $ 21,260 $ 23.50 Actual results for February $ $ Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses $ $ $ 110.643 22,475 40,195 30,775 11,881 The revenue variance for February would be closest to: $785 U $11,881 U $1,063 U $1,063 F