nces 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 2.000 tenant-days, but its actual level of activity was 2,040 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: Fixed Variable element element per per month tenant-day Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses Total x Actual results for March: Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses $ 69,576 $ 16,204 $ 25,008 $14,122 $ 8,238 0 $ 35.40 $ 3,000 $ 6.60 400 12.20 9,600 2.30 7,800 0.20 $20,800 $21.30 The spending variance for food and supplies in March would be closest to: