Odin 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 March, the kennel budgeted for 2,250 tenant-days, but its actual level of activity was 2,210 tenant-days. The kennel has provided the following data concerning the formulas used in its budgeting and its actual results for March: Data used in budgeting:

	Fixed element per month			Variable element per tenant-day
Revenue		?		$	35.10
Wages and salaries	$	3,660		$	7.80
Food and supplies		1,700			9.20
Facility expenses		8,550			5.80
Administrative expenses		10,000			0.70
Total expenses	$	23,910		$	23.50

Actual results for March:

Revenue	$	77,021
Wages and salaries	$	20,713
Food and supplies	$	22,537
Facility expenses	$	20,473
Administrative expenses	$	11,592

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

$21,210

$21,099

$20,918

$20,758