6 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: Skipped Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses Total expenses Actual results for March: Fixed element per month $0 $3,000 400 9,600 7,800 $ 20,800 Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses The spending variance for food and supplies in March would be closest to: $ 69,576 $ 16,204 $ 25,008 $ 14,122 $ 8,238 Variable element per tenant-day $ 35.40 $ 6.60 12.20 2.30 0.20 $ 21.30