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 3,300 tenant-days, but its actual level of activity was 3,340 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 - $ 34.20 Wages and salaries $ 2,200 $ 7.20 Food and supplies 1,200 13.70 Facility expenses 7,700 2.70 Administrative expenses 6,200 0.30 Total expenses $ 17,300 $ 23.90 Actual results for March: Revenue $ 111,226 Wages and salaries $ 28,520 Food and supplies $ 47,305 Facility expenses $ 15,750 Administrative expenses $ 7,092 The overall revenue and spending variance (i. e., the variance for net operating income in the revenue and spending variance column on the flexible budget performance report) for March would be closest to: