Perla 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 2,200 tenant-days, but its actual level of activity was 2,160 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 , $ 32.60

Wages and salaries $ 2,800, $ 7.30

Food and supplies 900, 8.20

Facility expenses 9,000, 4.80

Administrative expenses 6,200, 0.20

Total expenses $ 18,900, $ 20.50

Actual results for March:

Revenue $ 69,996

Wages and salaries $ 18,408

Food and supplies $ 19,092

Facility expenses $ 18,498

Administrative expenses $ 6,652

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

A. $18,860

B. $18,749

C. $18,568

D. $18,408