Roye 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 September, Kennel budgeted for 5,500 tenant-days, but its actual level of activity was 5,560 tenant-days. Kennel has provided the following data concerning the formulas used in its budgeting and its actual results for September:

Data used in budgeting:

	Fixed element per month	Variable element per tenant-day
Revenue		$36.00
Wages and salaries	$2,700	$9.40
Food and supplies	1,900	15.90
Facility expenses	8,300	4.90
Administrative expenses	6,800	0.30
Total expenses	$19,700	$30.50

Actual results for September:

Revenue	$179,235
Wages and salaries	$28,740
Food and supplies	$89,785
Facility expenses	$35,875
Administrative expenses	$7,114

The spending variance for Food and supplies in September would be closest to:

$519 U

$519 F

$435 U

$435 U