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 3,200 tenant-days, but its actual level of activity was 3,250 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 - $ 34.10 wages and salaries $ 2,100 $ 7.10 food and supplies 1,100 13.60 facility expenses 7,600 2.60 administrative expenses 6,100 0.20 total expenses $ 16,900 $ 23.50 actual results for march: revenue $ 107,351 wages and salaries $ 28,510 food and supplies $ 46,025 facility expenses $ 15,500 administrative expenses $ 7,091 the revenue variance for march would be closest to: