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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

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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 Food and supplies Facility expenses Administrative expenses Total expenses Actual results for March: Revenue Wages and salaries Fixed element per month Variable element per tenant-day $ 0 $ 35.70 $ 2,400 1,600 8,000 $ 9.10 15.60 4.60 6,500 0.40 $ 18,500 $ 29.70 $ 171,323 $ 28,710 Food and supplies Facility expenses Administrative expenses $ 82,980 $ 32,258 $ 7,111 The spending variance for facility expenses in March would be closest to:

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