Tessmer 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 January, the kennel budgeted for $3,100$ tenant$-$days, but its actual

level of activity was $3,090$ tenant$-$days. The kennel has provided the following data concerning the formulas used in its budgeting and its actual results for January:

Data used in budgeting:

Actual results for January:

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