Knapper 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 January, the kennel budgeted for $2,700$ tenant$-$days, but its actual level of activity was $2,740$ tenant$-$days. The kennel has provided the following data concerning the formulas to be used in its budgeting:

Fixed Element per Month Variable Element per Tenant$-$Day

Revenue $ $0$ $ $37\mathrm{.}00$

Wages and salaries $ $3,800$ $ $6\mathrm{.}10$

Food and supplies $90014\mathrm{.}90$

Facility expenses $9,7004\mathrm{.}80$

Administrative expenses $6,6000\mathrm{.}10$

Total expenses $ $21,000$ $ $25\mathrm{.}90$

The food and supplies in the flexible budget for January would be closest to:

A$)$ $$41,726$

B$)$ $$42,243$

C$)$ $$41,018$

D$)$ $$41,130$