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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:

Fixed element per month Variable element per tenant-day
Revenue $ 0 $ 28.00
Wages and salaries $ 2,700 $ 5.40
Food and supplies 500 10.20
Facility expenses 9,600 3.30
Administrative expenses 6,600 0.20
Total expenses $ 19,400 $ 19.10

Actual results for November:

Revenue $ 90,470
Wages and salaries $ 20,606
Food and supplies $ 35,838
Facility expenses $ 20,857
Administrative expenses $ 7,518

The spending variance for food and supplies in November would be closest to:

a.) $658 F

b.) $760 F

c.) $658 U

d.) $760 U

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