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 kernel has provided the following data concerning the formulas used in its budgeting and its actual results for December. Data used in budgeting. The spending variance for facility expenses in December would be closest to: Select one: $1, 040 U $1, 040 F $1, 160 F $1, 160 U