29.

Nicolini 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 October, the kennel budgeted for 2,260 tenant-days, but its actual level of activity was 2,310 tenant-days. The kennel has provided the following data concerning the formulas used in its budgeting and its actual results for October: Data used in budgeting:

	Fixed element per month			Variable element per tenant-day
Revenue				$	38.40
Wages and salaries	$	5,760		$	8.00
Food and supplies		1,160			13.10
Facility expenses		9,540			3.90
Administrative expenses		9,050			0.80
Total expenses	$	25,510		$	25.80

Actual results for October:

Revenue	$	85,364
Wages and salaries	$	23,260
Food and supplies	$	30,791
Facility expenses	$	19,259
Administrative expenses	$	10,828

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

$10,654

$10,828

$10,868

$10,858