Dinham Kennel uses tenant-days as its measure of activity; an animal housed in the kennel for one doy is counted as one tenant-day, During March, the kennel budgeted for 5,300 tenant-days, but its actual level of activity was 5,340 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 rosults for March: The spending variance for facility expenses in March would be closest to: $232U $420U $232F $420F