Smith 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 5,000 tenant-days, but its actual level of activity was 5,030 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 month per tenant-day $35.50 Revenue Wages and salarles Food and supplies Facility expenses Administrative expenses Total expenses $2,200 1,400 7,800 6,300 $17,700 $8.90 15.40 4.40 0.20 $28.90 Actual results for February: Revenue $151,125 Wages and salarles Food and supplies Facility expenses Administrative expenses $28,690 $79,225 $29,130 $7,109 The overall revenue and spending varlance (.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: $8,329 F $8,329 U $8,527 U $8,527 F