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 5,100 tenant-days, but its actual fevel of activity was 5,140 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: Actual results for March: The spending variance for food and supples in March would be closest ta The spending variance for food and supplies in March would be closest to: Multiple Choice $300U $320F $320U $300F