Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses 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 4,400 tenant-days, but its actual level of activity was 4,450 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: Total expenses Actual results for March: Fixed element per month Saved $0 $3,300 2,300 8,800 7,300 $21,700 Variable element per tenant-day $ 35.30 $ 8.30 14.80 3.80 0.20 $ 27.10 Help Save & Exit Revenue Wages and salaries Food and supplies $ 138,230 $28,630 $ 69,105 $ 25,115 $ 7,103 Facility expenses Administrative expenses The spending varlance for facility expenses in March would be closest to:

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 4,400 tenant-days, but its actual level of activity was 4.450 tenant-days. The kennel has provided the following data conceming the. formulas used in its budgeting and its actual results for March Data used in budgeting Netual results for March Revenue. Woges and salaries. Food and supplies Faciaity expenses Administrative expense: 3. 138,230 528,630 369,105 $25,115 \$. 7,103 The spending varlance for foellify expenses in March would be dosest 10