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:

Revenue..-

Wages and salaries..$3,600

Food and supplies$700

Facility expenses$9,100

Admin expenses..$6,200

Total expenses.$19,600

VARIABLE ELEMENT PER TENANT DAY:

Revenue..$31.10

Wages and salaries..$5.40

Food and supplies$12.40

Facility expenses$2.00

Admin expenses..$0.40

Total expenses.$20.20

The wages and salaries in the planning budget for May would be closest to:

		$18,344
		$18,606
		$18,720
		$18,936 Please show all work