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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,

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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 4.300 tenant days, but its actual level of activity was 4,340 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 Fixed Variable element element per per month tenant-day $35.20 $ 3,200 $ 8.20 2,200 14.70 8,700 3.70 7,200 0.10 $21,300 $26.70 Actual results for March Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses $140,230 $ 28,620 $ 66,350 $24, 110 $ 7,102 The spending variance for facility expenses in March would

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