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 3,500 tenant-days, but its actual level of activity was 3,550 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		$34.40
Wages and salaries	$2,400	$7.40
Food and supplies	1,400	13.90
Facility expenses	7,900	2.90
Administrative expenses	6,400	0.50
Total expenses	$18,100	$24.70

Actual results for September:

Revenue	$119,125
Wages and salaries	$28,540
Food and supplies	$51,125
Facility expenses	$17,250
Administrative expenses	$7,094

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

a)$1,075 F

b)$1,075 U

c)$380 U

d)$380 F