$q,24-$ Tessmer 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 $3,100$ 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 Variable element

Revenue per Month per tenant$-$day

$-,$$$33\mathrm{.}60$

Wages and salaries

Food and supplies

Facility expenses

Administrative expenses

Total expenses

Actual results for January:

Revenue

Wages and salaries

Food and supplies

Facility expenses

Administrative expenses

$\backslash$table$[[,],[$$$,105,934],[$$$,27,186],[$$$,32,485],[$$$,24,873],[$$$,7,557]]$

The facility expenses in the flexible budget for January would be closest to:

A$)$ $$24,793$

B$)$ $$24,023$

C$)$ $$24,070$

D$)$ $$24,953$