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 5,400 tenant-days, but its actual level of activity was 5.450 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 Fixed Variable element element per per month tenant-day 0 $ 35.90 $ 2,600 $ 9.30 1,800 15.80 8,200 4.80 6,700 0.60 $ 19,300 $ 30.50 Actual results for March Revenue $ 172,325 Wages and salaries $ 28,730 Food and supplies $ 87,530 Facility expenses $ 34,975 Administrative expenses $ 7,113 The spending variance for food and supplies in March would be closest to Multiple Choice $410 F $ 172,325 Wages and salaries $ 28,730 Food and supplies $ 87,530 Tacility expenses $ 34,975 Administrative expenses $ 7,113 The spending variance for food and supplies in March would be closest to: Multiple Choice $410 F $380 U O $380 F $410U