Juenemann 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 3,800 tenant-days, but its actual level of activity was 3,770 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: 
Actual results for December: 
The facility expenses in the flexible budget for December would be closest to:
Definitions:
Cognitive Therapist
A professional who helps people address problematic thoughts and behaviors through cognitive-behavioral therapy.
Behavior Therapist
A type of therapist who specializes in the treatment of psychological disorders by changing maladaptive behaviors into healthier ones.
Rational-Emotive Therapy
A type of cognitive-behavioral therapy that focuses on identifying and changing irrational beliefs and thought patterns.
Emotional Difficulty
A broad term encompassing challenges in experiencing, expressing, or managing emotions.
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