Rhed 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 December, the kennel budgeted for 3,700 tenant-days, but its actual level of activity was 3,650 tenant-days. The kennel has provided the following data concerning the formulas used in its budgeting and its actual results for December:

Data used in budgeting:

	Fixed element per month			Variable element per tenant-day
Revenue		-		$	33.90
Wages and salaries	$	2,200		$	7.70
Food and supplies		1,400			12.90
Facility expenses		8,200			4.40
Administrative expenses		6,200			0.40
Total expenses	$	18,000		$	25.40

Actual results for December:

Revenue	$	122,235
Wages and salaries	$	30,575
Food and supplies	$	47,455
Facility expenses	$	24,360
Administrative expenses	$	7,460

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

Multiple Choice

• $24,480

• $24,031

• $24,260

• $24,694