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 4,300 tenant-days,

but its actual level of activity was 4,340 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: Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses Total expenses Actual results for March: Fixed element per month. $0 $ 3,200 2,200 8,700 7,200 $ 21,300 Variable element per tenant-day $35.20 $ 8.20 14.70 3.70 0.10 $26.70 Revenue Wages and salaries $ 140,230 $28,620 $ 66,350 Food and supplies Facility expenses $ 24,110 $ 7,102 Administrative expenses The spending variance for food and supplies in March would be closest to: