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 3,400 tenant-days, but its actual level of activity was 3,460 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 Food and supplies in September would be closest to:

$1,360 F

$1,360 U

$532 F

$532 U