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 4,500 tenant-days, but its actual level of activity was 4,560 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$3,400 $8.40 Food and supplies 2,400 14.90 Facility expenses 8,900 3.90 Administrative expenses 7,400 0.30 Total expenses$22,100 $27.50 Actual results for March: Revenue$142,130 Wages and salaries$28,640 Food and supplies$71,025 Facility expenses$26,125 Administrative expenses$7,104 The revenue variance for March would be closest to: