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In August of 2 0 X 3 , when Ezra makes his annual budget for the calendar year, he budgets $ 1 7 7 .

In August of 20X3, when Ezra makes his annual budget for the calendar year, he budgets $177.50 per month for pet food for his tiger in 20X4. Then on June 1,20X4, he gets a second tiger (who eats exactly as much as the first tiger), and on September 1,20X4 the price of tiger food increases by 20.85%. Given the information, the overall budget variance is closest to
A.
$1,953.
B.
$1,708.
C.
$1,539.
D.
None of the above.

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