Kawamura 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 2,300 tenant-days, but its actual level of activity was 2,320 tenant-days. The kennel has provi the following data concerning the formulas to be used in its budgeting: Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses Total expenses Fixed Element Variable element per per Month $0 $ 3,000 800 20 14 9,800 7,100 $20,700 tenant-day $37.70 $6.10 13.40 4.70 0.20 $24.40 The administrative expenses in the planning budget for December would be closest to:

Kawamura 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 2,300 tenant-days, but its actual level of activity was 2,320 tenant-days. The kennel has prov the following data conceming the formulas to be used in its budgeting The administrative expenses in the planning budget for December would be closest to