Rhed 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 december, the kennel budgeted for 3,700 tenant-days, but its actual level of activity was 3,650 tenant-days. the kennel has provided the following data concerning the formulas used in its budgeting and its actual results for december: data used in budgeting: fixed element per month variable element per tenant-day revenue - $ 33.90 wages and salaries $ 2,200 $ 7.70 food and supplies 1,400 12.90 facility expenses 8,200 4.40 administrative expenses 6,200 0.40 total expenses $ 18,000 $ 25.40 actual results for december: revenue $ 122,235 wages and salaries $ 30,575 food and supplies $ 47,455 facility expenses $ 24,360 administrative expenses $ 7,460 the spending variance for facility expenses in december would be closest to: