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 3,400 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: Data used in budgeting:

	Fixed element per month			Variable element per tenant-day
Revenue				$	32.60
Wages and salaries	$	3,695		$	6.10
Food and supplies		1,390			10.20
Facility expenses		8,875			6.90
Administrative expenses		7,320			1.40
Total expenses	$	21,280		$	24.60

Actual results for July:

Revenue	$	106,906
Wages and salaries	$	23,671
Food and supplies	$	35,142
Facility expenses	$	31,439
Administrative expenses	$	12,474

The facility expenses in the flexible budget for July would be closest to:

$32,186

$32,255

$32,059

$32,796