Gordin 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, the kennel budgeted for 3,000 tenant-days, but its actual level of activity was 3,020 tenant-days. The kennel has provided the following data concerning the formulas used in its budgeting and its actual results for May: Skipped Data used in budgeting: Fixed Variable element element per per month tenant-day eBook Revenue $27.60 Wages and salaries Food and supplies Facility expenses Administrative expenses Total expenses 800 8,500 6,000 $17,300 2,000 5.20 10.20 3.70 0.10 $19.20 Actual results for May Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses $86,322 $17,984 32,444 $19,554 6,162 The facility expenses in the flexible budget for May would be closest to: Multiple Choice $19,425 $19,600 $19,674 $19.684