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 4,000 tenant-days, but its actual level of activity was 4,040 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 per element per month $ 0 tenant-day $ 34.90 $ 2,900 $ 7.90 1,900 14.40 8.400 3.40 6,900 0.40 $ 20,100 $ 26.10 Actual results for March: Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses $ 131,231 $ 28,590 $ 60,575 $ 21,800 $ 7,099 The spending variance for facility expenses in March would be closest to