Meinko Kennet uses tenant-days as its measure of activity, an animal housed in the kennel for one day is counted as one tenant day. During April, the Kennel budgeted for 3,700 tenant-days, but its actual level of activity was 3,680 tenant-days. The kennel has provided the following data concerning the formulas used in its budgeting and its actual results for Apri: Data used in buying Fixed element Variable element per month per tenant-day Revenue $0 $ 33.80 Wagon and salaries $ 3,100 $ 6.40 Food and supplies 1,000 Facility expenses 9,100 3.40 Administrative expenses 6,500 0.40 Total expenses $ 19,700 $ 24.60 14.40 Actual results for April: Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses $ 118,524 $ 27,122 $ 51,982 $ 20,852 $ 8,052 The food and supplies in the flexible budget for April would be closest to