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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,

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 3,300 tenant-days, but its actual level of activity was 3,340 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:
Data used in budgeting:
Fixed element per month Variable element per tenant-day
Revenue - $ 34.20
Wages and salaries $ 2,200 $ 7.20
Food and supplies 1,200 13.70
Facility expenses 7,700 2.70
Administrative expenses 6,200 0.30
Total expenses $ 17,300 $ 23.90
Actual results for March:
Revenue $ 111,226
Wages and salaries $ 28,520
Food and supplies $ 47,305
Facility expenses $ 15,750
Administrative expenses $ 7,092
The spending variance for facility expenses in March would be closest to:

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