1. Vanderhyde 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 May, the kennel budgeted for 4,300 tenant-days, but its actual level of activity was 4,360 tenant-days. The kennel has provided the following data concerning the formulas used in its budgeting and its actual results for May: Data used in budgeting:

		Fixed element per month			Variable element per tenant-day
Revenue				$	29.00
Wages and salaries	$	3,200		$	8.20
Food and supplies		2,360			14.30
Facility expenses		11,400			5.70
Administrative expenses		8,750			1.40
Total expenses	$	25,710		$	29.60

Actual results for May:

Revenue	$	130,780
Wages and salaries	$	40,372
Foods and supplies	$	63,288
Facility expenses	$	35,172
Administrative expenses	$	14,554

The wages and salaries in the planning budget for May would be closest to:

A. $39,673

B. $38,460

C. $40,372

D. $38,748

6. Vanderhyde 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 May, the kennel budgeted for 3,400 tenant-days, but its actual level of activity was 3,450 tenant-days. The kennel has provided the following data concerning the formulas used in its budgeting and its actual results for May:

Data used in budgeting:

	Fixed element per month			Variable element per tenant-day
Revenue				$	46.00
Wages and salaries	$	3,200		$	8.20
Food and supplies		2,360			15.30
Facility expenses		11,400			6.70
Administrative expenses		8,750			2.40
Total expenses	$	25,710		$	32.60

Actual results for May:

Revenue	$	163,040
Wages and salaries	$	32,910
Foods and supplies	$	53,725
Facility expenses	$	33,435
Administrative expenses	$	16,730

The administrative expenses in the planning budget for May would be closest to:

A. $16,582

B. $16,676

C. $16,926

D. $16,910