Corp. uses client-days as its measure of activity - a client that spends one day in their wellness center is counted as one client-day. During June wellness center budgeted for 4,100 client-days, but its actual level of activity was 4,130 client-days. fused the following data in budgeting Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses Total expenses Fixed element per month $ 0 $ 3,000 2,000 8,500 7,000 $ 20,500 Variable element per client-day $ 35.00 $ 8.00 14.50 3.50 0.50 $26.50 XINPGS819's actual results for June: Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses $ 133,251 $ 28,600 $ 62,225 $ 22,550 $ 7,100 Q) The Spending variance for food and supplies in June would be closest to