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 5,000 tenant-days,

but its actual level of activity was 5,030 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: Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses Total expenses Actual results for March: Fixed element per month $0 $ 2,200 1,400 7,800 6,300 $ 17,700 Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses The revenue variance for March would be closest to: $ 151,125 $ 28,690 $ 79,225 $ 29, 130 $ 7,109 Variable element per tenant-day $35.50 $8.90 15.40 4.40 0.20 $28.90