Juenemann Kennel Uses Tenant-Days as Its Measure of Activity;an Animal

Juenemann 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 3,800 tenant-days,but its actual level of activity was 3,770 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: Actual results for December: The spending variance for facility expenses in December would be closest to:

A) $1,040 U
B) $1,040 F
C) $1,160 F
D) $1,160 U