Knapper 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 2,700 tenant-days, but its actual level of activity was 2,740 tenant-days. The kennel has provided the following data concerning the formulas to be used in its budgeting: 
The facility expenses in the flexible budget for January would be closest to:
Definitions:
Boosting Morale
Activities or actions taken to improve the spirit, confidence, or enthusiasm of a group or an individual.
Group Spirit
The sense of solidarity, enthusiasm, and loyalty shared by members within a group, team, or community.
Deliberate
To think about or discuss something very carefully in order to make a decision.
Controlled Mind
The state of consciously regulating thoughts, emotions, and actions through mental processes and self-discipline.
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