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 4.400 tenant-days, but its actual level of activity was 4.450 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 02:50:19 Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses Total expenses Fixed element per month $0 $ 3,300 2,300 8,800 7,300 $ 21,700 Variable element per tenant-day $ 35.30 $ 8.30 14.80 3.80 0.20 $ 27.10 Actual results for March Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses $ 138,230 $ 28,630 $ 69,105 $ 25, 115 $ 7,10) The spending variance for food and supplies in March would be closest to Multiple Choice