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:

	Fixed Element per Month			Variable element per tenant-day
Revenue		-		$	33.60
Wages and salaries	$	3,500		$	7.40
Food and supplies		500			10.50
Facility expenses		9,500			4.70
Administrative expenses		6,600			0.30
Total expenses	$	20,100		$	22.90

Actual results for January:

Revenue	$	105,934
Wages and salaries	$	27,186
Food and supplies	$	32,485
Facility expenses	$	24,873
Administrative expenses	$	7,557

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