Bob's Corp uses client-days as a measure of activity. A client that spent one full day in their all inclusive resort is counted as one client day. During january, Bob's resort budgeted for 4,700 client days but its actual level of activity was 4,780 client days. Bob's used the following data in budgeting

Fixed element per monthVariable element per client day Revenue $0$35.20Wages and salaries $3,600$8.60food and supplies 1,10015.10facilities and expenses 7,5004.10admin expenses 7,6000.50total expenses $19,800$28.30

Bob's actual results for january

Revenue $144,230

Wages and Salaries $28,660

Food and Supplies $74,070

Facility expenses $27,220

Admin expenses $7,106

Bob's spending (flexible budget) variance for food and supplies in january would be closest to

a) $2,000 u b) $792 f c) $2,000 f d) $792 u