D Question 24 Pong Kennelses tenant-day mero activity an d housed in the entorneys counted as one tenant day. During December, the kennel budgeted for 2.000 tenant day, but its level of activity was 1.950 tenant-days. The kennt has provided the following data concerning the formulas used in its budgeting and its actual results for December Data used in budgeting Variable element element per per month tenant-day Revenue $32.50 Wages and salaries. $3.500 $5.50 Expendables. 800 10.70 Facility expenses 8.700 3.00 Administrative expenses 6.500 0.40 Total expenses...... $12.500 $19.60 Facility expenses Administrative expenses 6.500 040 Total expenses $12.500 $19.60 Actual results for December: Revenue $66,320 Wages and salaries........... $14,460 Expendables... $21.826 Facility expenses.......... $14,330 Administrative expenses.....$7.622 The wages and salaries in the planning budget for December would be closest to: $14,460 $14.500 $14,390 $14,606