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 3:300 tenant-days, but its actual level of activity was 3,340 tenant-days. The kennel has provided the following data concerning the formulas used in its budgeting and its actual results for May: The wages and salaries in the planning budget for May would be closest to: The administrative expenses in the planning budget for May would be closest to: The net operating income in the planning budget for May would be closest to