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 2,370 tenant-days, but its actual level of activity was 2,330 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 per element per month tenant-day Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses Total expenses 41.10 S 5,130 9.00 11.60 8.20 1.90 S 23,460 30.70 1,130 10,550 6,650 Actual results for March: Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses $ 95,093 $25,855 $28,723 $28,701 $11,182 The spending variance for food and supplies in March would be closest to: $101 F $565 U O $565 F O $101 U