Wember Catering uses two measures of activity, jobs and meals, in the cost formulas in its budgets and performance reports. The cost formula for catering supplies is $500 per month plus $81 per job plus $9 per meal. A typical job involves serving a number of meals to guests at a corporate function or at a host's home. The company expected its activity in September to be 22 jobs and 142 meals, but the actual activity was 18 jobs and 139 meals. The actual cost for catering supplies in September was $3,160. The catering supplies in the planning budget for September would be closest to:

3,560

3160

3209

3660