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 4,900 tenant-days, but its actual level of activity was 4.930 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 13:21 Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses Total expenses $ 2,100 1,300 7,700 6,200 $17,380 Variable element per tenant-day $35.40 $ 8.80 15.30 4.30 0.10 $28.50 Actual results for March: $150,135 Actual results for March: Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses $150,135 $ 28,680 $ 77,130 $ 28,225 $ 7,108 The spending variance for facility expenses in March would be closest to: Multiple Choice $674 F