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 3,100 tenant-days, but its actual level of activity was 3,120 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 Variable element element per per month tenant-day Revenue $34.00 Wages and salaries $ 2,000 $ 7.00 Food and supplies 1,000 13.50 Facility expenses 7,500 2.50 Administrative expenses 6,000 0. 10 Total expenses $16,500 $23.10Actual results for March: Revenue $164,3T2 Wages and salaries $ 28,599 Feed and supplies $ 44,825 Facilityr expenses $ 14,988 dministna'tive expenses $ ?,899 ' The spending variance for food and supplies in March would be closest to