Ordway 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 June, the kennel budgeted for 2,100 tenant-days, but its actual level of activity was 2,070 tenant-days. The kennel has provided the following data concerning the formulas used in its budgeting and its actual results for June: Data used in budgeting:

	Fixed element per month			Variable element per tenant-day
Revenue				$	35.40
Wages and salaries	$	3,200		$	6.80
Food and supplies		500			9.90
Facility expenses		9,300			4.80
Administrative expenses		6,200			0.20
Total expenses	$	19,200		$	21.70

Actual results for June:

Revenue	$	73,868
Wages and salaries	$	17,116
Food and supplies	$	21,883
Facility expenses	$	19,656
Administrative expenses	$	6,624

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

A) $17,480

B) $17,116

C) $17,364

D) $17,276