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Malander 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 November,
Malander 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 November, the kennel budgeted for 3,400 tenant-days, but its actual level of activity was 3,390 tenant-days. The kennel has provided the following data concerning the formulas used in its budgeting and its actual results for November: Data used in budgeting: Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses Total expenses Actual results for November: Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses Fixed element per month $0 $ 2,700 500 9,600 6,600 $ 19,400 $ 90,470 $ 20,606 $ 35,838 $ 20,857 $ 7,518 Variable element per tenant-day $28.00 $ 5.40 10.20 3.30 0.20 $ 19.10 The spending variance for food and supplies in November would be closest to:
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