Zenon 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 July, the kennel budgeted for 3,300 tenant-days, but its actual level of activity was 3,260 tenant-days. The kennel has provided the following data concerning the formulas used in its budgeting and its actual results for July:

Data used in budgeting:

		Fixed element per month		Variable element per tenant-day
Revenue				$27.60
Personnel expenses		$3,400		$5.10
Medical supplies		$1,000		8.20
Occupancy expenses		$8,600		4.90
Administrative expenses		$7,000		0.40
Total Expenses		$20,000.00		$18.60

Actual results for July:

Actual Results for July
Revenue		$87,446
Wages and Salaries		19,796
Food and Supplies		27,262
Facility expenses		25,004
Administrative expenses		8,704

The food and supplies in the flexible budget for July would be closest to: A. $27,732 B. $27,597 C. $28,060 D. $26,932

The facility expenses in the flexible budget for July would be closest to: A. $25,311 B. $24,770 C. $24,701 D. $24,574

The net operating income in the flexible budget for July would be closest to: A. $9,700 B. $6,599 C. $6,762 D. $9,340