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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,

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 5,100 tenant-days, but its actual level of activity was 5,140 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 pertenant-day
Revenue $35.60
Wages and salaries $2,300 $9.00
Food and supplies 1,500 15.50
Facility expenses 7,900 4.50
Administrative expenses 6,400 0.30
Total expenses

$18,100

$29.30

Actual results for September:

Revenue $170,525
Wages and salaries $28,700
Food and supplies $80,870
Facility expenses $31,540
Administrative expenses $7,110

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

$690 U$510 U$510 F$690 F

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