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 3,600 tenant-days, but its actual level of activity was 3,630 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 Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses Total expenses $ 2,500 1,500 8,000 6,500 $18,500 Variable element per tenant-day $34.50 $ 7.50 14.00 3.00 0.60 $25.10 Actual results for March: Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses $121,234 $ 28,550 $ 53,125 $ 18,250 $ 7,095 The spending variance for food and supplies in March would be closest to