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 3,800 tenant-days, but its actual level of activity was 3,830 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 - $ 34.70 wages and salaries $ 2,700 $ 7.70 food and supplies 1,700 14.20 facility expenses 8,200 3.20 administrative expenses 6,700 0.20 total expenses $ 19,300 $ 25.30 actual results for march: revenue $ 120,321 wages and salaries $ 28,570 food and supplies $ 56,975 facility expenses $ 19,989 administrative expenses $ 7,097 the revenue variance for march would be closest to