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 may, kennel budgeted for 3,500 tenant-days, but its actual level of activity was 3,480 tenant-days. kennel has provided the following data concerning the formulas used in its budgeting and its actual results for may: data used in budgeting: fixed elementvariable element per tenant-day per month revenue —$30.00 wages and salaries$2,500$6.00 food and supplies70010.80 facility expenses7,5003.00 administrative expenses7,3000.60 total expenses$18,000$20.40 actual results for may: revenue$107,280 wages and salaries$23,450 food and supplies$36,785 facility expenses$19,200 administrative expenses$9,130 the net operating income in the flexible budget for may would be closest to: a. $18,715 b. $18,621 c. $15,408 d. $15,600

In december of 2004, the company you own entered into a 20-year contract with a grain supplier for daily deliveries of grain to its hot dog bun manufacturing facility. the contract called for "10,000 pounds of grain" to be delivered to the facility at the price of $100,000 per day. until february 2017, the supplier provided processed grain which could easily be used in your manufacturing process. however, no longer wanting to absorb the cost of having the grain processed, the supplier began delivering whole grain. the supplier is arguing that the contract does not specify the type of grain that would be supplied and that it has not breached the contract. your company is arguing that the supplier has an onsite processing plant and processed grain was implicit to the terms of the contract. over the remaining term of the contract, reshipping and having the grain processed would cost your company approximately $10,000,000, opposed to a cost of around $1,000,000 to the supplier. after speaking with in-house counsel, it was estimated that litigation would cost the company several million dollars and last for years. weighing the costs of litigation, along with possible ambiguity in the contract, what are three options you could take to resolve the dispute? which would be the best option for your business and why?