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 $4,700$ tenant$-$days, but its actual level of activity was $4,780$ 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:

Revenue

Wages and salaries

Food and supplies

Facility expenses

Administrative expenses

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