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 $3,900$ tenant$-$days, but its actual level of activity was $3,920$ 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 varlance for food and supplies in March would be closest tor