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 2,240 tenant-days, but its actual level of activity was 2,200 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				$	34.60
Wages and salaries	$	4,230		$	7.70
Food and supplies		1,580			9.00
Facility expenses		7,750			5.60
Administrative expenses		9,850			.60
Total expenses	$	23,410		$	22.90

Actual results for March:

Revenue	$	75,580
Wages and salaries	$	20,990
Food and supplies	$	21,880
Facility expenses	$	19,180
Administrative expenses	$	11,210

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

$21,513

$21,380

$21,708

$22,214