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 2,330 tenant-days, but its actual level of activity was 2.290 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 Fixed Variable element per element per month tenant-clay $ 39,10 $ 4,800 $ 8.50 1,010 10.80 9,950 7.40 7.700 1.50 $ 23,460 $ 28.30 Actual results for March: Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses $ $ $ $ $ 88.909 24,269 26,287 25.961 11.220 The spending variance for food and supplies in March would be closest to $113 F $545 F $545 U $113 U