TB MC Qu. 10-66 Vanderhyde Kennel uses tenant-days as...

Vanderhyde 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 May, the kennel budgeted for 5,200 tenant-days, but its actual level of activity was 5,278 tenant-days. The kennel has provided the following data concerning the formulas used in its budgeting and its actual results for May:

Data used in budgeting:

Fixed element per month Variable element per tenant-day Revenue $ 38.00 Wages and salaries $ 5,400 $ 9.10 Food and supplies 2,130 15.20 Facility expenses 14,100 6.60 Administrative expenses 8,450 2.30 Total expenses $ 30,080 $ 33.20

Actual results for May:

Revenue $ 205,084 Wages and salaries $ 54,985 Foods and supplies $ 80,801 Facility expenses $ 47,765 Administrative expenses $ 20,244

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

$53,933

$52,720

$54,985

$53,008