Dinham Kennel uses tenant-days os its measure of activity, an animal housed in the kennel for one day is counted as one tonant day. During March, the kennel budgeted for 4.200 tenant-days, but its actual level of activity was 4,240 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: Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses Total expenses Tixed element per month $0 $ 3,100 2,100 8,600 7,100 $ 20,900 Variable element per tenant-day $ 35.10 $ 8.10 14.60 3.60 0.60 $26.90 Actual results for March: Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses $ 136,130 $ 28,610 $ 64,325 $ 23, 250 $ 7,101 The spending variance for food and supplies in March would be closest to