please answer Qustion 24 A and B

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 4,300 tenant-days, but its actual level of activity was 4,340 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 Fixed element per month - $ 3,200 2,200 8,700 7,200 $21,300 Variable element per tenant-day $35.20 $ 8.20 14.70 3.70 0.10 $26.70 Actual results for March: Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses $ 140,230 $ 28,620 $ 66,350 $ 24,110 $ 7,102 The overall revenue and spending variance (i.e., the variance for net operating income in the revenue and spending variance column on the flexible budget performance report) for March would be closest to: Fager Clinic uses client-visits as its measure of activity. During February, the clinic budgeted for 2,230 client-visits, but its actual level of activity was 2,280 client-visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for February: Data used in budgeting: Fixed Variable element element per per month client-visit $68.50 Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses Total expenses $32,600 1,500 10,000 5,300 $49,400 $21.80 12.80 3.70 .40 $38.70 Actual results for February: Revenue $ 159, 210 Personnel expenses $ 81,045 Medical supplies $ 30,705 Occupancy expenses $ 17,400 Administrative expenses $ 5,615 The revenue variance for February would be closest to