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	Variable element per tenant-day
Revenue	0	$ 34.10
Wages and salaries	$ 2,100	$ 7.10
Food and supplies	1,100	13.60
Facility expenses	7,600	2.60
Administrative expenses	6,100	0.20
Total expenses	$ 16,900	$ 23.50

Actual results for March:

Revenue	$ 107,351
Wages and salaries	$ 28,510
Food and supplies	$ 46,025
Facility expenses	$ 15,500
Administrative expenses	$ 7,091

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

Multiple Choice

$725 U

$725 F

$1,405 U

$1,405 F