a company uses client days as its measure of activity. a company budgeted 3500 client days but its actual level of activity was 3500 client days. see the below budgeting data

revenue

fixed element per month variable element per client day

revenue 0 34.40

wages and salaries 2400 7.40

food and supplies 1400 13.90

facility expenses 7900 2.90

admin expenses 6400 .50

total expenses 18100 24.70

actual results for june are:

revenue- 119,125

wages and salaries- 28540

food and supplies- 51,125

facility expenses- 17,250

admin expenses- 7094

caclulate the spending varinace for food and supplies in June that would be closest to