Prowse Corporation is an oil well service company that measures its output by the number of wells serviced. The company has provided the following fixed and variable cost estimates that it uses for budgeting purposes. Revenue Employee salaries and wages Servicing materials Other expenses Fixed Element Variable Element per per Month Well Serviced $4,000 $43,800 $1,000 $ 600 $38,200 A total of 42 wells were actually serviced during October. The "Servicing materials" in the flexible budget for October would have been closest to: Multiple Choice $25,200 $24,900 $22,200 $21,936 Malander 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 November, the kennel budgeted for 3,400 tenant-days, but its actual level of activity was 3,390 tenant-days. The kennel has provided the following data concerning the formulas used in its budgeting and its actual results for November: Data used in budgeting: Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses Total expenses Actual results for November. Revenue Wages and salaries Fixed element Variable element per month $ 0 $ 2,700 per tenant-day $ 28.00 $ 5.40 500 9,600 6,600 10.20 3.30 0.20 $ 19,400 $ 19.10 $ 90,470 Food and supplies Facility expenses Administrative expenses $ 20,606 $ 35,838 $ 20,857 $ 7,518 The food and supplies in the flexible budget for November would be closest to: Multiple Choice $35,180 $35,078 $35,944 $35,733