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 2,320 tenant-days, but its actual level of activity was 2,280 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				$	38.60
Wages and salaries	$	3,570		$	8.50
Food and supplies		1,680			10.60
Facility expenses		9,700			7.20
Administrative expenses		7,200			1.40
Total expenses	$	22,150		$	27.70

Actual results for March:

Revenue	$	87,388
Wages and salaries	$	22,730
Food and supplies	$	26,388
Facility expenses	$	25,186
Administrative expenses	$	10,472

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

$25,981

$26,682

$25,848

$26,176