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 4,800 tenant-days, but its actual level of activity was 4,820 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	$ 0	$ 35.30
Wages and salaries	$ 2,000	$ 8.70
Food and supplies	1,200	15.20
Facility expenses	7,600	4.20
Administrative expenses	7,700	0.60
Total expenses	$ 18,500	$ 28.70

Actual results for March:

Revenue	$ 145,135
Wages and salaries	$ 28,670
Food and supplies	$ 75,065
Facility expenses	$ 27,230
Administrative expenses	$ 7,107

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

Multiple Choice

• $614 U

• $530 U

• $614 F

• $530 F