Perla 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 March, the kennel budgeted for 2,330 tenant-days, but its actual level of activity was 2,290 tenant-days. The kennel has provided the following data concerning the formulas used in its budgeting and its actual results for March: Data used in budgeting: Fixed element per month Variable element per tenant-day Revenue $ 39.10 Wages and salaries $ 4,800 $ 8.60 Food and supplies 1,010 10.80 Facility expenses 9,950 7.40 Administrative expenses 7,700 1.50 Total expenses $ 23,460 $ 28.30 Actual results for March: Revenue $ 88,909 Wages and salaries $ 24,269 Food and supplies $ 26,287 Facility expenses $ 25,961 Administrative expenses $ 11,220 The food and supplies in the flexible budget for March would be closest to: $25,742 $25,875 $26,576 $26,070