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 Variable Element element per per Month tenant-day Revenue $37.00 3,800 6.10 Wages and salaries Food and supplies Facility expenses Administrative expenses Total expenses 900 9,700 6,600 14.90 4.80 0.10 $21,000 $25.90 The food and supplies in the flexible budget for January would be closest to Multiple Choice $41,726 $41,018 41,130 $42,243