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 concerning the formulas used in its budgeting and its actual results for march: data used in budgeting: fixed element per month variable element per 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 0.30 total expenses $ 19,700 $ 30.50 actual results for march: revenue $ 179,235 wages and salaries $ 28,740 food and supplies $ 89,785 facility expenses $ 35,875 administrative expenses $ 7,114 the spending variance for food and supplies in march would be closest to