Malander 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 November, the kennel budgeted for 3,400 tenant-days, but its actual level of activity was 3,390 tenant-days. The kennel has provided the following data concerning the formulas used in its budgeting and its actual results for November Data used in budgeting Fixed Variable element element per per month tenant-day eBook Revenue $28.00 Wages and salaries Food and supplies Facility expenses Administrative expenses Total expenses s2,700 5.40 10.20 3.30 0.20 500 9,600 6,600 $19,400 $19.1 Actual results for November Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses $90,470 $20,606 $35,838 $20,857 7,518 The wages and salaries in the planning budget for November would be closest to Multiple Choice $21,006 S20,667 $20,606 $21,060