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 5,000 tenant-days, but its actual level of activity was 5,030 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 Actual results for March Revenue Wages and salaries Food and supplies Variable Fixed element per month element per tenant-day $ 0 $ 35.50 $ 2,200 1,400 7,800 $ 8.90 15.40 4.40 6,300 0.20 $ 17,700 $ 28.90 $ 151,125 $ 28,690 $ 79,225 Facility expenses Administrative expenses $ 29,130 $ 7,109 The spending variance for food and supplies in March would be closest to The spending variance for food and supplies in March would be closest to: Multiple Choice $825 F $825 U $363 F $363 U