The cafeteria department at Tonka Center incurred the following costs for September 20x7:

Monthly Cost AmountSeptember 20x7.

Manager's salary$ 9,000;

Hourly workers' wages and benefits28,000;

Food12,000;

Equipment depreciation and rental11,000;

Supplies4,000;

Total cafeteria costs$64,000

The cafeteria served 12,500 meals during the month. Using an account analysis to classify costs, the cost function for Olmstead's cafeteria department is ___ per meal.

• $20,000 + $3.52
• $44,000 + $3.52
• $44,000 + $1.60
• $20,000 + $1.62