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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 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 Variable element per tenant-day
Revenue - $ 34.70
Wages and salaries $ 2,700 $ 7.70
Food and supplies 1,700 14.20
Facility expenses 8,200 3.20
Administrative expenses 6,700 0.20
Total expenses $ 19,300 $ 25.30

Actual results for March:

Revenue $ 120,321
Wages and salaries $ 28,570
Food and supplies $ 56,975
Facility expenses $ 19,989
Administrative expenses $ 7,097

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

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