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 3,500 tenant-days, but its actual level of activity was 3,550 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 Variable element element per per month tenant-day Revenue $34.40 Wages and salaries $ 2,400 $ 7.40 Food and supplies 1,400 13.90 Facility expenses 7,900 2.90 Administrative expenses 6,400 0.50 Total expenses $18, 100 $24.70 Actual results for March: Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses $119, 125 $ 28,540 $ 51,125 $ 17,250 $ 7,094 The spending variance for food and supplies in March would be closest to $380 F $380 V $1,075 $1.075 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 3,500 tenant-days, but its actual level of activity was 3,550 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 Variable element element per per month tenant-day Revenue $34.40 Wages and salaries $ 2,400 $ 7.40 Food and supplies 1,400 13.90 Facility expenses 7,900 2.90 Administrative expenses 6,400 0.50 Total expenses $18, 100 $24.70 Actual results for March: Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses $119, 125 $ 28,540 $ 51,125 $ 17,250 $ 7,094 The spending variance for food and supplies in March would be closest to $380 F $380 V $1,075 $1.075