Dinham Kennel uses tenant-days as its measure of activity; an animal housed in the kennel...

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Accounting

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 3,900 tenant-days, but its actual level of activity was 3,920 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 - $ 34.80
Wages and salaries $ 2,800 $ 7.80
Food and supplies 1,800 14.30
Facility expenses 8,300 3.30
Administrative expenses 6,800 0.30
Total expenses $ 19,700 $ 25.70

Actual results for March:

Revenue $ 128,321
Wages and salaries $ 28,580
Food and supplies $ 58,255
Facility expenses $ 20,980
Administrative expenses $ 7,098

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

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