Juenemann 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 December, the kennel budgeted for 3,800 tenant-days, but its actual level o activity was 3,770 tenant-days. The kennel has provided the following data concerning the formulas used in it budgeting and its actual results for December: Data used in budgeting: Variable Fixed element element per per month of tenant-day Revenue .. $33.90 Wages and salaries . . . . . . $ 2,900 008. $ 7.60 Food and supplies 600 13.40 Facility expenses 9,000 4.00 Administrative expenses -. . 7,500 0.30 Total expenses. $20,000 $25,30 ctual results for December: Revenue $132. 193 Vages and salaries $32,662 eshelse bro ood and supplies $48,918 were esilaque acility expenses ............... $23,040 dministration expenses....... $8,931 5) The spending variance for facility expenses in December would be closest to:9 A) $1, 160 U B) $1, 160 F C) $1,040 U D) $1,040 F