Knapper 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 2,700 tenant-days, but its actual level of activity was 2,740 tenant-days. The kennel has provided the following data concerning the formulas to be used in its budgeting:

Fixed Element per Month			Variable element per tenant-day
Revenue		-		$	37.00
Wages and salaries	$	3,800		$	6.10
Food and supplies		900			14.90
Facility expenses		9,700			4.80
Administrative expenses		6,600			0.10
Total expenses	$	21,000		$	25.90

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

a. $21,996

b. $22,660

c. $22,852

d. $22,653