Jauron 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 September, the kennel budgeted for 2,300 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 September:

Data used in budgeting	Fixed element per month	Variable element per tenant-day
Revenue		$31.80
Wages and salaries	$2,000	$5.10
Expendables	700	13.30
Facility expenses	8,600	2.30
Administrative expenses	6,900	0.20
Total expenses	$18,200	$20.90
Actual results for month
Revenue	$76,518
Wages and salaries	$13,741
Expendables	$30,163
Facility expenses	$14,583
Administrative expenses	$7,212

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

a. $7,362

b. $7,181

c. $7,360

d. $7,212