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 3,200 tenant-days, but its actual level of activity was 3,250 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: Actual results for March: The spending variance for food and supplies in March would be closest to: $725F $1,405U $1,405F $725U