3 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 2,000 tenant-days, but its actual level of activity was 2,040 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: 8 Fixed element per month Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses Total expenses $ 3,000 400 9,600 7,800 $ 20,800 Variable element per tenant-day $35.40 $ 6.60 12.20 2.30 0.20 $ 21.30 13 Actual results for March: Revenue $69,576 Wages and salaries $16,204 Food and supplies $25,008 Facility expenses $14,122 Administrative expenses $ 8,238 The spending variance for facility expenses in March would be closest to