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 wages and salaries in the planning budget for May would be closest to: $18,344 $18,606 $18,720 $18,936