Dinham Kennel uses tenant-days as its measure of activity, an animal housed in the kernel 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: Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses Total expenses Pixed Variable element element per per month tenant-day $34.00 $ 2,000 $ 7.00 1,000 13.50 7,500 2.50 6,000 0.10 $16,500 S23.10 Actual results for March: Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses $104,372 $ 28,500 $ 44,025 $ 14,900 S 7,090 The enantina variance for facility expenses in March would be closest to