Multiple Choice $295 U $295 F $1,345 U $1,345 F Dinham 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 March, the kennel budgeted for 4,600 tenant-days, but its actual level of activity was 4,670 tenant-days. The kennel has provided the following data concerning the formulas used in its budgeting and its actual results for March: Data used in budgeting: Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses Total expenses Actual results for March: Revenue Wages and salaries Food and supplies Fixed Variable element element per 0 per month tenant-day $ 3,500 $ 35.10 $ 8.50 1,000 9,000 15.00 4.00 7,500 0.40 $ 21,000 $ 27.90 $ 143,330 $ 28,650 $ 71,345 Facility expenses Administrative expenses $ 27,130 $ 7,105 The spending variance for food and supplies in March would be closest to