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 3,800 tenant- days, but its actual level of activity was 3,830 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 Variable element per tenant-day $34.70 $ 7.70 14.20 3.20 0.20 $ 2,700 1,700 8,200 6,700 $19,300 Total expenses $25.30 Actual results for March: Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses $ 120,321 $ 28,570 $ 56,975 $ 19,989 $ 7,097 The spending variance for facility expenses in March would be closest to: Multiple Choice $467 F $371 U $467 U $371 F