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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 5,400 tenant-days, but its actual level of activity was 5,450 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 - $ 35.90
Wages and salaries $ 2,600 $ 9.30
Food and supplies 1,800 15.80
Facility expenses 8,200 4.80
Administrative expenses 6,700 0.60
Total expenses $ 19,300 $ 30.50

Actual results for March:

Revenue $ 172,325
Wages and salaries $ 28,730
Food and supplies $ 87,530
Facility expenses $ 34,975
Administrative expenses $ 7,113

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

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