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 4,500 tenant-days, but its actual level of activity was 4,560 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	$ 0	$ 35.00
Wages and salaries	$ 3,400	$ 8.40
Food and supplies	2,400	14.90
Facility expenses	8,900	3.90
Administrative expenses	7,400	0.30
Total expenses	$ 22,100	$ 27.50

Actual results for March:

Revenue	$ 142,130
Wages and salaries	$ 28,640
Food and supplies	$ 71,025
Facility expenses	$ 26,125
Administrative expenses	$ 7,104

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