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 3,200 tenant- days, but its actual level of activity was 3,250 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 Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses Total expenses Variable element per tenant-day $34.10 $ 7.10 13.60 2.60 0.20 $ 2,100 1,100 7,600 6,100 $ 16,900 $23.50 Actual results for March: Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses $107,351 $ 28,510 $ 46,025 $ 15,500 $ 7,091 The spending variance for food and supplies in March would be closest to