Rhed 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 December, the kennel budgeted for $3,700$ tenant$-$days, but its actual level of activity was $3,650$ tenant$-$days. The kennel has provided the following data concerning the formulas used in its budgeting and its actual results for December:

Data used in budgeting:

Fixed element per month

Variable element per tenant$-$day

Revenue

$ $0$

$ $33\mathrm{.}90$

Wages and salaries

$ $2,200$

$ $7\mathrm{.}70$

Food and supplies

$1,400$

$12\mathrm{.}90$

Facility expenses

$8,200$

$4\mathrm{.}40$

Administrative expenses

$6,200$

$0\mathrm{.}40$

Total expenses

$ $18,000$

$ $25\mathrm{.}40$

Actual results for December:

Revenue

$ $122,235$

Wages and salaries

$ $30,575$

Food and supplies

$ $47,455$

Facility expenses

$ $24,360$

Administrative expenses

$ $7,460$

The spending variance for facility expenses in December would be closest to:

$($Ch $9-$LO $3)$

Question $5$ options:

$$100$ U

$$120$ U

$$100$ F

$$120$ F