ABC 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 $33.60 Wages and salaries Food and supplies $3,500 $7.40 500 10.50 Facility expenses 9,500 4.70 Administrative expenses 6,600 0.30 $20,100 Total expenses $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 facility expenses in the flexible budget for January would be closest to: 24,793 O24,070 O 24,953 O24,023 lenovo