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Perla 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,

Perla 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 2,280 tenant-days, but its actual level of activity was 2,240 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 element per month Variable element per tenant-day
Revenue $ 36.60
Wages and salaries $ 5,370 $ 8.10
Food and supplies 1,220 9.80
Facility expenses 8,850 6.40
Administrative expenses 7,450 1.00
Total expenses $ 22,890 $ 25.30

Actual results for March:

Revenue $ 81,404
Wages and salaries $ 23,314
Food and supplies $ 23,692
Facility expenses $ 22,276
Administrative expenses $ 9,750

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

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