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 5,100 tenant-days, but its actual level of activity was 5.140 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 Variable element per tenant-day per month Revenue 35.60 9.00 15 50 4.s0 0.30 18,100S29.30 2,300 1,500 7,900 6,400 Wages and salaries Food and supplies Facility expenses Administrative expenses Total expenses s Actual resuits for March: esults for Mar Rages and salaries Food and suppiies Facility expenses Administrative expenses $170,525 s 28,700 s 80,870 s 31,540 S 7,110 The spending variance for food and supplies in March would be closest