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Deep Purple 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

Deep Purple 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 February, the kennel budgeted for 3,800 tenant-days, but its actual level of activity was 3,830 tenant-days. The kennel has provided the following data concerning the formulas used in its budgeting and its actual results for February:

Data used in budgeting:

Fixed element per month Variable element per tenant-day
Revenue $34.70
Wages and salaries $2,700 $7.70
Food and supplies 1,700 14.20
Facility expenses 8,200 3.20
Administrative expenses 6,700 0.20
Total expenses

$19,300

$25.30

Actual results for February:

Revenue $120,321
Wages and salaries $28,570
Food and supplies $56,975
Facility expenses $19,989
Administrative expenses $7,097

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

a.) $889 U

b.) $1,315 U

c.) $1,315 F

d.) $889 F

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