$23,172

$23,305

$24,006

$23,500

Perla 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 2,280 tenant-days, but its actual level of activity was 2,240 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 Fixed Varlable element per element per month tenant-day Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses Total expenses -36.60 5,370 8.10 9.80 6.40 1.00 $22,890 25.30 1,220 8,850 7,450 Actual results for March: Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses $ 81,404 $ 23,314 $ 23,692 $ 22,276 $ 9,750 The food and supplies in the flexible budget for March would be closest to