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 $ 2,400 Fixed element per month Variable element per tenant-day $35.70 $ 9.10 Food and supplies 1,600 15.60 Facility expenses 8,000 4.60 Administrative expenses 6,500 0.40 Total expenses $18,500 $29.70 Actual results for March: Revenue Wages and salaries Food and supplies $171,323 $ 28,710 $ 82,980 Facility expenses $ 32,258 Administrative expenses $ 7,111 The spending variance for facility expenses in March would be closest to: Multiple Choice $338 U $200 F $338 F