The overall revenue and spending variance $($i$.$e$.,$ the variance for net operating income in the revenue an budget performance report$)$ for February would be closest to:

Multiple Choice

$$8,338F$

$$8,338U$

$$8,464U$

$$8,464F$

Paulis Kennel uses tenant$-$days as its measure of activity; an animal housed in the kennel for one day is counted as one te kennel budgeted for $5,200$ tenant$-$days, but its actual level of activity was $5,220$ tenant$-$days. The kennel has provided th formulas used in its budgeting and its actual results for February:

Data used in budgeting:

$\backslash$table$[[,\backslash$table$[[$Vixed element$],[$per month$]],\backslash$table$[[$Vable$],[$element per$],[$tenant$-$day$]]],[$Revenue$,$$$0,$$$31\mathrm{.}70$