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 2,310 tenant-days, but its actual level of activity was 2,360 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				$	40.90
Wages and salaries	$	4,170		$	8.50
Food and supplies		1,100			14.10
Facility expenses		10,980			4.90
Administrative expenses		8,040			1.30
Total expenses	$	24,290		$	28.80

Actual results for October:

Revenue	$	93,134
Wages and salaries	$	23,225
Food and supplies	$	33,721
Facility expenses	$	23,279
Administrative expenses	$	11,013

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

$34,394

$34,376

$33,172

$33,781