Goodfriend 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 June, the kennel budgeted for 2,800 tenant-days, but its actual level of activity was 2,840 tenant-days. The kennel has provided the following data concerning the formulas used in its budgeting and its actual results for June:
Data used in budgeting:
Actual results for June: 
-The spending variance for expendables in June would be closest to:
Definitions:
Censoring
The suppression or prohibition of any parts of books, films, news, etc. that are considered obscene, politically unacceptable, or a threat to security.
Relevant Information
Data or facts closely related to the subject at hand or of importance to the decision-making process.
Actor-Observer Effect
A tendency to attribute one's own actions to external causes while attributing other people's behaviors to their internal characteristics.
Bystander Effect
A psychological social effect where people are less inclined to assist someone in distress if there are others around.
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