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: Actual results for March: The spending variance for food and supplies in March would be closest to