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 2,000 tenant-days, but its actual level of activity was 2,040 tenant-days. the kennel has provided the following data concerning the formulas used in its budgeting and its actual results for march: fixed element per month variable element per tenant-day revenue $ 35.40 wages and salaries $ 3,000 $ 6.60 food and supplies 400 12.20 facility expenses 9,600 2.30 administrative expenses 7,800 0.20 total expenses $ 20,800 $ 21.30 actual results for march: revenue $ 69,576 wages and salaries $ 16,204 food and supplies $ 25,008 facility expenses $ 14,122 administrative expenses $ 8,238 the spending variance for facility expenses in march would be closest to: a. $78 f b. $170 u c. $78 u d. $170 f