options are:

a)$2000 U

b)$792 F

c)$792 U

d)$2000 F

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 4,700 tenant-days, but its actual level of activity was 4,780 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 Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses Total expenses $0 $ 3,600 1,100 7,500 7,600 $ 19,800 Variable element per tenant-day $ 35.20 $ 8.60 15.10 4.10 0.50 S 28.30 Actual results for March: Revenue Wages and salaries Food and supplies Facility expenses intervenonen $ 144,230 S 28,660 S 74,070 $ 27, 220 S 1 166 Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses Total expenses $ 0 $ 3,600 1,100 7,500 7,600 $ 19,800 tenant-day $ 35.20 $ 8.60 15.10 4.10 0.50 $ 28.30 Actual results for March: Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses $ 144,230 $ 28,660 $ 74,070 $ 27,220 $ 7,106 The spending variance for food and supplies in March would be closest to