Zenon Kennel uses te as its measure of activity, an animal housed in the kennel for one day is c as one tenant-day. During July, the kennel budgeted for 3,400 tenant days, but its actual level of activity was 3,360 tenant-days. The kennel has provided the following data concerning the formulas used in its budgeting and its actual results for July element per element Wages and salaries Food and supplies Facility expenses Administrative expenses Total expenses 32.60 $ 3,695 6.10 10.20 6.90 140 $ 21,280 $2460 1,390 8,875 7,320 for July Wages and salaries Food and supplies Faclity expenses $ 106,906 $ 23,671 $ 35,42 s 31,439 $ 12.474 expenses The facility expenses in the flexible budget for July would be closest to O $32,186 TOSHIBA