Kira owns a pet shop and is reviewing July$$s costs. They usually orders pet food for the $5$ different types of animals they have in their store, and shredded wood chips for the cages costing her $$832$ altogether. They currently have $18$ animals all together, which is down from the $23$ animals they had in June. How would Kira use the relevant cost approach to identify how their purchases differed from June to July to purchase supplies for August?

Select answer from the options below

Only use the cost that was different.

Remove the items that were different in July.

Compare both receipts and differences.

Only calculate for quarterly using an average cost.