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		-		$	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:

Garrison 16e Rechecks 2018-06-07

Multiple Choice

• $658 U

• $760 U

• $760 F

• $658 F