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Dinham 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 March,

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Dinham 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 March, the kennel budgeted for 3,800 tenant-days, but its actual level of activity was 3,830 tenant-days. The kennel has provided the following data concerning the formulas used in its budgeting and its actual results for March: Data used in budgeting: Fixed Variable element element per per month tenant-day $ 34.70 Wages and salaries $ 2,700 $ 7.70 Food and supplies 1,700 14.20 Facility expenses 8,200 3.20 Administrative expenses 6,700 0.20 Total expenses $ 19,300 $ 25.30 Revenue 0 Actual results for March Revenue $ 120,321 Wages and salaries $ 28,570 Food and supplies $ 56,975 Facility expenses $ 19,989 Administrative expenses $ 7,097 The spending variance for facility expenses in March would be closest to: Multiple Choice O $371 F $467 F $3710 $467

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