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 of activity was 3,770 tenant-days. The kennel has provided the following data concerning the formulas used in its budgeting and its actual results for December: Data used in budgeting:

	Fixed element per month			Variable element per tenant-day
Revenue				$	33.90
Wages and salaries	$	2,900		$	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

Actual results for December:

Revenue	$	132,193
Wages and salaries	$	32,662
Food and supplies	$	48,918
Facility expenses	$	23,040
Administrative expenses	$	8,931

The spending variance for facility expenses in December would be closest to:

$1,160 U

$1,040 F

$1,040 U

$1,160 F