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 $2,000$ tenant$-$days, but its actual level of activity was $2,040$ 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:

Fixed element per month Variable element per tenant$-$day

Revenue $-$ $ $35\mathrm{.}40$

Wages and salaries $ $3,000$ $ $6\mathrm{.}60$

Food and supplies $40012\mathrm{.}20$

Facility expenses $9,6002\mathrm{.}30$

Administrative expenses $7,8000\mathrm{.}20$

Total expenses $ $20,800$ $ $21\mathrm{.}30$

Actual results for March:

Revenue $ $69,576$

Wages and salaries $ $16,204$

Food and supplies $ $25,008$

Facility expenses $ $14,122$

Administrative expenses $ $8,238$

The spending variance for facility expenses in March would be closest to:

Group of answer choices

$$170$ U

$$78$ F

$$170$ F

$$78$ U