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 5,500 tenant-days, but its actual level of activity was 5,560 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:

	Fixed element per month	Variable element per tenant-day
Revenue		$36.00
Wages and salaries	$2,700	$9.40
Food and supplies	1,900	15.90
Facility expenses	8,300	4.90
Administrative expenses	6,800	0.30
Total expenses	$19,700	$30.50

Actual results for February:

Revenue	$179,235
Wages and salaries	$28,740
Food and supplies	$89,785
Facility expenses	$35,875
Administrative expenses	$7,114

The overall revenue and spending variance (i.e., the variance for net operating income in the revenue and spending variance column on the revenue and spending variances report) for February would be closest to:

- $7,171 F

- $6,841 U

- $6,841 F

- $7,171 U