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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,

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 element per month Variable element per 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 $ 23.10

Actual results for March:

Revenue $ 104,372
Wages and salaries $ 28,500
Food and supplies $ 44,025
Facility expenses $ 14,900
Administrative expenses $ 7,090

The spending variance for facility expenses in March would be closest to:

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