Dinham Kennet uses tenant-days as its measure of activity; an animal housed in the kennel for one day is counted as one tenantidoy. During March, he 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: Actual results for March: The spending variance for food and supplies in March would be closest toc