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 4,000 tenant-days, but its actual level of activity was 4,040 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:

Actual results for September:

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

$200 U

$200 F

$336 F

$336 U

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 4,000 tenant-days, but its actual level of activity was 4,040 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 Varlable element per month per tenant-day Revenue $34.90 Wages and salaries Food and supplies Facility expenses Administrative expenses Total expenses $2,900 1,900 8,400 6,900 $20100 $7.90 14.40 3.40 0.40 $26.10 Actual results for September Revenue $131,231 Wages and salaries Food and supplies Facility expenses Administrative expenses $28,590 $60,575 $21,800 $7099 The spending variance for facility expenses in September would be closest to: O $200 U O $200 F O $336 F O $336 u