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 4,200 tenant-days, but its actual level of activity was 4,240 tenant-days. The kennel has provided the following data concerning the Hormulas used in its budgeting and its actual results for March: Data used in budgeting: Revenue Wages and salaries Food and supplies Pacility expenses Administrative expenses Total expenses Fixed Variable element element per per month tenant-day 0 $ 35.10 $ 3,100 $ 8.10 2,100 14.60 8,600 3.60 7,100 0.60 $ 20,900 $26.90 Actual results for March: Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses $ 136, 130 $ 28,610 $.64,325 $ 23,250 $ 7,101 The spending variance for facility expenses in March would be closest to Multiple Choice 5470 U Actual results for March: Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses $ 136,130 $ 28,610 $ 64,325 $ 23, 250 $ 7,101 The spending variance for facility expenses in March would be closest to: Multiple Choice O $470 U O $634U $470 F $614 F