Rhed 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 3,700 tenant-days, but its actual level of activity was 3,650 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 Element per Month	Variable element per tenant-day
Revenue	$ 0	$ 33.90
Wages and salaries	$ 2,200	$ 7.70
Food and supplies	1,400	12.90
Facility expenses	8,200	4.40
Administrative expenses	6,200	0.40
Total expenses	$ 18,000	$ 25.40

Actual results for December:

Revenue	$ 122,235
Wages and salaries	$ 30,575
Food and supplies	$ 47,455
Facility expenses	$ 24,360
Administrative expenses	$ 7,460

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