Pong 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 December, the kennel budgeted for 2,000 tenant-days, but its actual level of activity was 1.980 tenant-days. The kennel has provided the following data concerning the formulas used in its budgeting and its actual results for December: Data used in budgeting: Fixed Variable element element per per month tenant-day Revenue $32.50 Wages and salaries...... $ 3,500 $ 5.50 Expendables.......... ... 800 10.70 Facility expenses....... 8,700 3.00 Administrative expenses.... 6.500 0.40 Total expenses. .. $19.500 $19.60 XCIO DE Administrative expenses....... 6.500 0.40 Total expenses............ $12.500 $19.60 Actual results for December: Revenue $66,320 Wages and salaries............. $14,460 Expendables................... $21,826 Facility expenses... $14,330 Administrative expenses....... $7.622 The wages and salaries in the planning budget for December would be closest to: $14,460 $14,500 $14,390 $14,606