8. Roye 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 September, Kennel budgeted for 4,900 tenant-days, but its actual level of activity was 4,930 tenant-days. Kennel has provided the following data concerning the formulas used in its budgeting and its actual results for September:

Data used in budgeting:

Fixed element per month Variable element per tenant-day Revenue $35.40 Wages and salaries $2,100 $8.80 Food and supplies 1,300 15.30 Facility expenses 7,700 4.30 Administrative expenses 6,200 0.10 Total expenses $17,300 $28.50

Actual results for September: Revenue $150,135 Wages and salaries $28,680 Food and supplies $77,130 Facility expenses $28,225 Administrative expenses $7,108

The spending variance for Food and supplies in September would be closest to: $860 U $860 F $401 U $401 F