Chapter 9 Practice #2 14. 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 2,080 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: Revenue Wages and salaries Fixed Element per Month Variable element per tenant-day $ 0 $ 2,300 $31.10 $ 7.20 Food and supplies Facility expenses uning overne1,000 minniged or is 8.10 9,800 2.90 Administrative expenses TOVEWOH 7,000 0.30 Total expenses $20,100 $18.50 sveri bijow 1edmece lagbud sid xell adi 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: