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: Fixed Element Variable element per Month per tenant-day Revenue $ @ $31.10 Wages and salaries $ 2,300 $ 7.20 Food and supplies 1,000 8.10 Facility expenses 9,500 2.70 Administrative expenses 7,000 0.30 Total expenses $19,800 $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: Multiple Choice $14,712 $14,157 $15,062 $15,170