Tessmer 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 January, the kennel budgeted for 3,100 tenant-days, but its actual level of activity was 3,090 tenant-days. The kennel has provided the following data concerning the formulas used in its budgeting and its actual results for January: Data used in budgeting: Fixed Element per Month Variable element per tenant-day Revenue $ 0 $33.60 Wages and salaries $ 3,500 $ 7.40 Food and supplies 500 10.50 Facility expenses 9,500 4.70 Administrative expenses 6,600 0.30 Total expenses $20,100 $22.90 Actual results for January: Revenue $105,934 Wages and salaries $ 27,186 Food and supplies $ 32,485 Facility expenses $ 24,873 Administrative expenses $ 7,557 The food and supplies in the flexible budget for January would be closest to:. (Round your intermediate calculations to 2 decimal places.)
A. $13,788
B. $12,963
C. $13,878
D. $13,070