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 4,300 tenant-days, but its actual level of activity was 4,340 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:

	Fixed element per month			Variable element per tenant-day
Revenue		-		$	35.20
Wages and salaries	$	3,200		$	8.20
Food and supplies		2,200			14.70
Facility expenses		8,700			3.70
Administrative expenses		7,200			0.10
Total expenses	$	21,300		$	26.70

Actual results for March:

Revenue	$	140,230
Wages and salaries	$	28,620
Food and supplies	$	66,350
Facility expenses	$	24,110
Administrative expenses	$	7,102

The spending variance for food and supplies in March would be closest to: