budgeted for Malander 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 November, the kenne days, but its actual level of activity was3390 tenantdays. The kennel has poded the folowing data concerning the formulas sed i, its bu prtng sd its Ba tutgNoente Variable elenent per lenent per tenant-day 28.00 2,700 9,600 $19,400 Wages and salaries Food and upplies Taeility expenses s5.40 10.20 Total expenses Actual results for November Wages and salaries Food and sspplier Paeility expenses 99,470 20,606 35,93 20,857 7,518 The food and supplies in the flexible budget for November would be closest tor $35,180 36,078 $35,944 $35,733