Answer Happy

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 3,100 tenant-days, but its actual level of activity was 3,120 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 $ 0 $ 2,000 1,000 7,500 6,000 $ 16,500 Variable element per tenant-day $ 34.00 $ 7.00 13.50 2.50 0.10 $ 23.10 Actual results for March: Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses $ 104,372 $ 28,500 $ 44,025 $ 14,900 $ 7,090 The revenue variance for March would be closest to: