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Dinham Kennel uses tenant - days as its measure of activity; an animal housed in the kennel for one day is counted as one tenant

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:
Fixed Variable
element element per
per month tenant-day
Actual results for March:
Revenue
Wages and salaries
Food and supplies
Facility expenses
Administrative expenses
$133,251
$28,600
$62,225
$22,550
$7,100
The spending variance for food and supplies in March would be closest to:
Multiple Choice
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2 of 6
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\table[[Food and supplies,$62,225
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