14- 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 3,500 tenant-days, but its actual level of activity was 3,550 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 $ Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses Total expenses 2,400 1,400 7,900 6,400 Variable element per tenant-day 34.40 7.40 13.90 2.90 0.50 $ 24.70 18,100 Actual results for March: Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses $119, 125 $ 28,540 $ 51,125 $ 17,250 $ 7,094 The spending variance for food and supplies in March would be closest to