Please solve and explain:

Vanderhyde Kennel uses tenont-days as its measure of activity; an animal housed in the kennel for one dlay is counted as one tenant-day. During May the kennel budgetecl for 3,390 tenant-days, but its actual level of activity was 3.439 tenant- days. The kennel hos provided the following data concerning the formulas used in its budgeting and its octual results for May Dato used in budgeting Fixed element per element per month tenant-day Revenue Wages and salaries Food and supplies Facility expenses Admimstrative expenses Total expenses $45.00 S 5,250 8.10 15.10 6.50 2.20 S 31.880 31.90 1,780 13,350 11500 Actual results for May Revenue Wages and salaries Foods and supplles Facility expenses Administrative expenses $159,075 $34,511 $ 52,304 $ 34,634 $ 18,771 The administrative expenses in the planning budget for May would be closest to: O $18,630 O $18724 O $18.974 O $18,958