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 4,900 tenant-days, but its actual level of activity was 4,930 tenant-days. The kennel has provided the following data concerning the formulas used in its budgeting and its actual results for March:

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

Data used in budgeting: Fixed element per month Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses Total expenses $ 2,100 1,300 7,700 6,200 $17,300 Variable element per tenant-day $35.40 $ 8.80 15.30 4.30 0.10 $28.50 Actual results for March: Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses $150, 135 $ 28,680 $ 77,130 $ 28, 225 $ 7,108