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 5,200 tenant-days, but its actual level of activity was 5,230 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: Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses Total expenses Fixed Variable element element per per month tenant-day $35.70 $ 2,400 $ 9.10 1,600 15.60 8,000 4.60 6,500 0.40 $18,500 $29.70 Actual results for March: Total expenses $18,500 $29.70 Actual results for March: Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses $171,323 $ 28,710 $ 82,980 $ 32,258 $ 7,111 The spending variance for food and supplies in March would be closest to: Multiple Choice 46