Dilly Farm Supply is located in a small town in the rural west. Data regarding the store's operations follow. - Saliss are budgeted at $296,000 for November, $316,000 for December, and $216,000 for January. - Collections are expected to be 65% in the month of sale and 35% in the month following the sale. - The cost of goods sold is 80% of sales. - The company desires to have an ending merchandise inventory at the end of each month equal to 70% of the next month's cost of goods soid. Payment for merchandise is made in the month following the purchase. - Other monthly expenses to be paid in cash are $21,700. - Monthly depreciation is $24,000. - lgnore taxes. Dinham 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 March, the kennel budgeted for 4,100 tenant-days, but its actual level of activity was 4,130 tenant-days. The kennel has provided the following data concerning the formulas used in its budgeting and its actual results for March: Data used in budgeting: Actual results for March: The spending variance for food and supplies in March would be closest to: Dinham 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 March, the kennel budgeted for 3,700 tenant-days, but its actual level of activity was 3,740 tenant-days. The kennel has provided the following data concerning the formulas used in its budgeting and its actual results for March: Data used in budgeting: Actual results for March: The revenue variance for March would be closest to