Dinham Kennel uses tenant-days as its measure of activity, an animal housed in the kennel for on Data used in budgeting: Fixed element per month Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses Total expenses $ 3,000 400 9,600 7,800 $20,800 Variable element per tenant-day $35.40 $ 6.60 12.20 2.30 0.20 $21.30 Actual results for March Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses $69,576 $16,204 $25,008 $14,122 $ 8,238 The spending variance for food and supplies in March would be closest to: Multiple Choice ay. During March, the kennel budgeted for 2,000 tenant-days, but its actual level of activity was 2,040 tenant-da The spending variance for food and supplies in March would be closest to Multiple Choice $208 F O $280 U $208 U $280 F