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 4,800 tenant-days, but its actual level of activity was 4,820 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 Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses Total expenses Variable element per tenant-day $35.30 $ 8.70 15.20 4.20 0.60 $ 2,000 1,200 7,600 7,700 $18,500 $28.70 Actual results for March: Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses $ 145,135 $ 28,670 $ 75,065 $ 27, 230 $ 7,107 The spending variance for food and supplies in March would be closest to