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 expense 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 expense in the static planning budget for September would be closest to: (2.5) 1) $3,660 2) $3,160 3) $3,560 4) $3,209