Nicolini 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 October, the kennel budgeted for 2,320 tenant-days, but its actual level of activity was 2,370 tenant-days. The kennel has provided the following data concerning the formulas used in its budgeting and its actual results for October: Data used in budgeting:

	Fixed element per month			Variable element per tenant-day
Revenue				$	41.40
Wages and salaries	$	4,050		$	8.60
Food and supplies		1,220			14.30
Facility expenses		11,450			5.10
Administrative expenses		8,160			1.40
Total expenses	$	24,880		$	29.40

Actual results for October:

Revenue	$	94,718
Wages and salaries	$	23,422
Food and supplies	$	34,451
Facility expenses	$	24,277
Administrative expenses	$	11,378

The administrative expenses in the planning budget for October would be closest to:

a. $11,204

b. $11,378

c. $11,418

d. $11,408