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 kennel budgeted for 4,500 tonant-days, but its actual level of activity was 4,560 tenant-days. The kennel has provided the following data com formulas used in its budgeting and its actual results for March: Data used in budgeting: Pixed element per month Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses Total expenses $ 3,400 2,400 8.900 7.400 $22,100 Variable element per tenant-day $35.00 $ 8.40 14.90 3.90 0.30 $27.50 Actual results for March: Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses $142,130 $ 28,640 $ 71,025 $ 26,125 $ 7,104 The spending variance for food and supplies in March would be closest to