Answer:
Dog Kennel
The revenue variance for March would be closest to: 
= $1,028 U
Explanation:
a) Data and Calculations:
Budgeted kennel tenant-days = 3,100
Actual kennel tenant-days = 3,120
                                     Fixed element   Variable element     Total
                                         per month        per tenant-day 
Revenue                                      -                   $ 34.00        $105,400
Wages and salaries         $ 2,000                    $ 7.00          $23,700
Food and supplies               1,000                     13.50            42,850
Facility expenses                7,500                      2.50             15,250
Administrative expenses   6,000                       0.10               6,310
Total expenses             $ 16,500                  $ 23.10            $88,110
Actual results for March: 
Revenue                          $ 104,372 
Wages and salaries         $ 28,500 
Food and supplies          $ 44,025 
Facility expenses             $ 14,900 
Administrative expenses $ 7,090
Total expenses                $94,515
Revenue variance for March would be closest to: $1,028 U ($105,400 - $104,372)