Wolfpack 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 per Month Variable Element per Tenant-Day Revenue SO $31.10 Wages and salaries $ 2,300 $ 720 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 $ 63,606 Wages and salaries $ 17,282 Food and supplies $ 18,346 Facility expenses $ 14,432 Administrative expenses $ 7,408 The facility expenses in the flexible budget for January would be closest to OA $14,712 OB $14,157 OC. $15,062 OD $15,170