The revenue variation for March would be closest to:

Dinham 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 March, the kennel budgeted for 4,900 tenant-days, but its actual level of activity was 4,930 tenant-days. The kennel has provided the following data concerning the formulas used in its budgeting and its actual results for March Data used in budgeting Fixed element per month Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses Total expenses $ 2,100 1,300 7,700 6,200 $17,300 Variable element per tenant-day $35.40 $ 8.80 15.30 4.30 0.10 $28.50 Actual results for March: Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses $150,135 $28,680 $ 77,130 $ 28,225 $ 7,108