Landon & Son 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 the month, the kennel budgeted for 4,900 tenant-days, but its actual level of activity was 4,930 tenant-days. The kennel has provided the following data concerning the formulas used in its budgeting and its actual results for this month:

Data used in budgeting Fixed element Variable element per month per tenant-day Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses Total expenses 1,300 7,700 6,200 $8.80 15.30 4.30 0.10 Actual results for February Revenue $150,135 Wages and salaries Food and supplies Facility expenses Administrative expenses $77130 $28,225 $7,108 The spending variance for facility expenses In February would be closest to