Dog 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 4,100 tenant-days, but its actual level of activity was 4,130 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 variable element per tenant-day revenue - $ 35.00 wages and salaries $ 3,000 $ 8.00 food and supplies 2,000 14.50 facility expenses 8,500 3.50 administrative expenses 7,000 0.50 total expenses $ 20,500 $ 26.50 actual results for march: revenue $ 133,251 wages and salaries $ 28,600 food and supplies $ 62,225 facility expenses $ 22,550 administrative expenses $ 7,100 the revenue variance for march would be closest to: