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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 4,100 tenant-days, but its actual level of activity was 4,130 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: Fixed element per month Variable element per tenant-day Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses Total expenses Actual results for March: $ 0 $ 35.00 $ 3,000 $ 8.00 2,000 14.50 8,500 3.50 7,000 0.50 $ 20,500 $ 26.50 $ 133,251 $ 28,600 $ 62,225 Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses $ 22,550 $ 7,100 The spending variance for facility expenses in March would be closest to:

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