Smithj 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 February, the kennel budgeted for 5,200 tenant-days, but its actual level of activity was 5,230 tenant-days. The kennel has provided the following data concerning the formulas used in its budgeting and its actual results for February:

Data used in budgeting:

	Fixed element per month	Variable element per tenant-day
Revenue		$35.70
Wages and salaries	$2,400	$9.10
Food and supplies	1,600	15.60
Facility expenses	8,000	4.60
Administrative expenses	6,500	0.40
Total expenses	$18,500	$29.70

Actual results for February:

Revenue	$171,323
Wages and salaries	$28,710
Food and supplies	$82,980
Facility expenses	$32,258
Administrative expenses	$7,111

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

$338 F

$200 F

$338 U

$200 U