Leaphart 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 2,800 tenant-days, but its actual level of activity was 2,840 tenant-days. The kennel has provided the following data concerning the formulas to be used in its budgeting: Fixed element per month Variable element per tenant-day Revenue $ 31.10 Wages and salaries $ 3,600 $ 5.40 Food and supplies 700 12.40 Facility expenses 9,100 2.00 Administrative expenses 6,200 0.40 Total expenses $ 19,600 $ 20.20 The administrative expenses in the planning budget for May would be closest to: $7,026 $6,927 $7,336 $7,320