8) Meinke 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 April, the kennel budgeted for 3,700 tenant-days, but its actual level of activity was 3,680 tenant-days. The kennel has provided the following data concerning the formulas used in its budgeting and its actual results for April:

Data used in budgeting:

	Fixed element per month			Variable element per tenant-day
Revenue		-		$	33.80
Wages and salaries	$	3,100		$	6.40
Food and supplies		1,000			14.40
Facility expenses		9,100			3.40
Administrative expenses		6,500			0.40
Total expenses	$	19,700		$	24.60

Actual results for April:

Revenue	$	118,524
Wages and salaries	$	27,122
Food and supplies	$	51,982
Facility expenses	$	20,852
Administrative expenses	$	8,052

The spending variance for food and supplies in April would be closest to:

• $2,298 F

• $2,010 U

• $2,010 F

• $2,298 U