Dinbam Kennel uses tenant days as its measure of activity, an animal housed in the kennel for one day counted as one tenant day. During March the Kennel budgeted for 3 600 tenant days, but its actual level of activity was 3.460 tenant-days. The kennel has provided the following data concerning the forces used in its budgeting and is actual results for March Data used in budgeting Pixed Variable element element per per month tenant-day $ 7.30 Nages and salaries Food and supplies Facility expenses Ministrative expenses Total expenses $ 2.300 1,300 7,800 6,300 $1,700 24.30 Actual results for March Food and supplies Facility expenses $115.625 20.530 $4,50 $ 16,500 The spending variance for facility expenses in March would be closest to Cheste 30:41 Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses $115,625 $ 28, 530 $ 49, 580 $ 16,500 $ 7,093 The spending variance for facility expenses in March would be closest to: | o $988 F o $820 U o $988 o $820 F