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 4,400 tenant-days, but its actual level of activity was 4,450 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		$35.30
Wages and salaries	$3,300	$8.30
Food and supplies	2,300	14.80
Facility expenses	8,800	3.80
Administrative expenses	7,300	0.20
Total expenses	$21,700	$27.10

Actual results for September:

Revenue	$138,230
Wages and salaries	$28,630
Food and supplies	$69,105
Facility expenses	$25,115
Administrative expenses	$7,103

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

$1,685 U

$945 F

$1,685 F

$945 U