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 3,700 tenant-days, but its actual level of activity was 3,740 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		$34.60
Wages and salaries	$2,600	$7.60
Food and supplies	1,600	14.10
Facility expenses	8,100	3.10
Administrative expenses	6,600	0.10
Total expenses	$18,900	$24.90

Actual results for February:

Revenue	$125,356
Wages and salaries	$28,560
Food and supplies	$54,875
Facility expenses	$19,150
Administrative expenses	$7,096

The spending variance for food and supplies in February would be closest to:

$1,105 F

$541 F

$541 U

$1,105 U