2.

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 4,400 tenant-days, but its actual level of activity was 4,450 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 Variable element element per tenant-day $ 35.30 per month Revenue $ 3,300 $ 8.30 Wages and salaries Food and supplies 2,300 14.80 Facility expenses Administrative expenses 8,800 3.80 7,300 0.20 Total expenses $21,700 $27.10 Actual results for March: $138,230 Revenue $ 28,630 Wages and salaries Food and supplies $69,105 $ 25,115 Facility expenses Administrative expenses $7,103 The spending variance for facility expenses in March would be closest to: 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 3,300 tenant-days, but its actual level of activity was 3,340 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: Variable Fixed element per element tenant-day per month $34.20 Revenue $ 2,200 $ 7.20 Wages and salaries Food and supplies 1,200 13.70 Facility expenses Administrative expenses 2.70 7,700 6,200 0.30 Total expenses $17,300 $23.90 Actual results for March: $111,226 Revenue $28,520 Wages and salaries Food and supplies Facility expenses Administrative expenses $47,305 $ 15,750 $ 7,092 The spending variance for food and supplies in March would be closest to