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 3,800 tenant-days, but its actual level of activity was 3,830 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: 
Actual results for March:
The spending variance for food and supplies in March would be closest to:
Definitions:
Replaced
Substituted or exchanged with something else, often to introduce an updated version or restore functionality.
KUB
Kidneys, Ureters, and Bladder; refers to a radiologic study.
X-ray
A form of electromagnetic radiation that is used in imaging and diagnostics to create pictures of the inside of the body.
Flat Plate
A basic radiographic technique used in medicine to visualize internal organs with minimal preparation.
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