A) 14157

B)14712

C)15170

D)15062

Please explain why this is not (Fixed expense + Variable expense*units)

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 Fixed Element per Month $ 0 $ 2,300 1,000 9,500 7,000 $19,800 Variable element per tenant-day $31.10 $ 7.20 8.10 2.70 0.30 $18.30 Actual results for January Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses $63,606 $17,282 $18,346 $14,432 $ 7,408 The facility expenses in the flexible budget for January would be closest to