11.

Smithj 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 February, the kennel budgeted for 3,610 tenant-days, but its actual level of activity was 3,600 tenant-days. The kennel has provided the following data concerning the formulas used in its budgeting and its actual results for February: Data used in budgeting:

	Fixed element per month			Variable element per tenant-day
Revenue				$	33.30
Wages and salaries	$	2,125		$	6.20
Food and supplies		1,190			11.30
Facility expenses		9,250			6.90
Administrative expenses		7,990			1.50
Total expenses	$	20,555		$	25.90

Actual results for February:

Revenue	$	118,985
Wages and salaries	$	24,013
Food and supplies	$	43,150
Facility expenses	$	33,481
Administrative expenses	$	13,295

The spending variance for food and supplies in February would be closest to:

A. $1,280 F

B. $1,280U

C. $1,204 F

D. $895 U