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 5,500 tenant-days, but its actual level of activity was 5,560 tenant days. The kennel has provided the following data concerting the View formulas used in its budgeting and its actual results for March: Data used in budgeting Fixed Variable element element per per month tenant-day Revenue $36.00 Wages and salaries $ 2,700 $ 9.40 Food and supplies 1,900 15.90 Facility expenses 8,300 4.90 Administrative expenses 6,800 @.30 Total expenses $19,700 $30.50 Actual results for March Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses $179,235 $ 28,740 $ 89,785 $ 35,875 $ 7,114 The spending variance for food and supplies in March would be closest to