Nicolini 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 October, the kennel budgeted for 2,220 tenant-days, but its actual level of activity was 2,270 tenant-days. The kennel has provided the following data concerning the formulas used in its budgeting and its actual results for October: Data used in budgeting:

	Fixed element per month			Variable element per tenant-day
Revenue				$	36.40
Wages and salaries	$	3,030		$	7.60
Food and supplies		1,320			12.30
Facility expenses		10,740			3.10
Administrative expenses		9,810			0.40
Total expenses	$	24,900		$	23.40

Actual results for October:

Revenue	$	79,328
Wages and salaries	$	19,322
Food and supplies	$	28,631
Facility expenses	$	18,467
Administrative expenses	$	10,668

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

$29,241

$28,037

$29,259

$28,646