Roye kennel uses tenant-days as its measure of activity an

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Roye 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 September, Kennel budgeted for 5,100 tenant-days, but its actual level of activity was 5,140 tenant-days. Kennel has provided the following data concerning the formulas used in its budgeting and its actual results for September:

Data used in budgeting:


Fixed element
per month
Variable element per tenant-day
  Revenue - $35.60      



  Wages and salaries $2,300 $9.00      
  Expendables 1,500 15.50      
  Facility expenses 7,900 4.50      
  Administrative expenses   6,400 0.30      
  Total expenses

$18,100

$29.30      

Actual results for September:

  Revenue $170,525   


  Wages and salaries $28,700   
  Expendables $80,870   
  Facility expenses $31,540   
  Administrative expenses $7,110   

The revenue variance for September would be closest to?

Reference no: EM13584102

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