Piechocki Corporation uses tenant-days as its measure of act…
Piechocki Corporation uses tenant-days as its measure of activity; an animal housed in the kennel for one day is counted as one tenant-day. During November, the kennel budgeted for 3,400 tenant-days, but its actual level of activity was 3,390 tenant-days. The kennel has provided the following data concerning the formulas used in its budgeting and its actual results for November:        Fixed element per month Variable element per tenant-day   Revenue   –   $ 28.00                 Wages and salaries $ 2,700   $ 5.40   Food and supplies   500     10.20   Facility expenses   9,600     3.30   Administrative expenses   6,600     0.20   Total expenses $ 19,400   $ 19.10         Actual results for November:          Revenue $ 90,470   Wages and salaries $ 20,606   Food and supplies $ 35,838   Facility expenses $ 20,857   Administrative expenses $ 7,518         The spending variance for food and supplies in November would be closest to: