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 2,000 tenant-days, but its actual level of activity was 2,040 tenant-days. The kennel has provided the following data concerning the formulas used in its budgeting and its actual results for March:

	Fixed element per month			Variable element per tenant-day
Revenue				$	35.40
Wages and salaries	$	3,000		$	6.60
Food and supplies		400			12.20
Facility expenses		9,600			2.30
Administrative expenses		7,800			0.20
Total expenses	$	20,800		$	21.30

Actual results for March:

Revenue	$	69,576
Wages and salaries	$	16,204
Food and supplies	$	25,008
Facility expenses	$	14,122
Administrative expenses	$	8,238

The spending variance for facility expenses in March would be closest to:

		$78 F
		$170 U
		$78 U
		$170 F