Perla 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 2,200 tenant-days, but its actual level of activity was 2,160 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 − $32.60 Wages and salaries $2,800 $7.30 Food and supplies 900 8.20 Facility expenses 9,000 4.80 Administrative expenses 6,200 0.20 Total expenses $18,900 $20.50 Actual results for March: Revenue $69,996 Wages and salaries $18,408 Food and supplies $19,092 Facility expenses $18,498 Administrative expenses $6,652 The revenue variance for March would be closest to:
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Perla Kennel uses tenant-days as its measure of activity; an animal housed in the kennel for one day...
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