13.)

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 3,900 tenant-days, but its actual level of activity was 3,920 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		-		$	34.80
Wages and salaries	$	2,800		$	7.80
Food and supplies		1,800			14.30
Facility expenses		8,300			3.30
Administrative expenses		6,800			0.30
Total expenses	$	19,700		$	25.70

Actual results for March:

Revenue	$	128,321
Wages and salaries	$	28,580
Food and supplies	$	58,255
Facility expenses	$	20,980
Administrative expenses	$	7,098

The spending variance for facility expenses in March would be closest to:

Options :

$256 U

$190 F

$256 F

$190 U