46 Hubbard 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 2,100 tenant-days, but its actual level of activity was 2,060 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 Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses Total expenses Actual results for January Revenue Wages and salaries Fixed Element per Month Variable element per tenant-day $ 0 $ 2,300 $31.10 $7.20 1,000 8.10 9.500 2.70 7,000 0.30 $19,800 $18.30 Food and supplies Facility expenses Administrative expenses $63,606 $17,282 $18,3461 $14,432 $ 7,408 The facility expenses in the flexible budget for January would be closest to