TB MC Qu. 9-140 Hubbard Kennel uses tenant-days as its measure ...

Hubbard 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 January, the kennel budgeted for 2,100 tenant-days, but its actual level of activity was 2,060 tenant-days. The kennel has provided the following data concerning the formulas used in its budgeting and its actual results for January:

Data used in budgeting:

	Fixed Element per Month			Variable Element per Tenant-Day
Revenue		-		$	31.10
Wages and salaries	$	2,300		$	7.20
Food and supplies		1,000			8.10
Facility expenses		9,500			2.70
Administrative expenses		7,000			0.30
Total expenses	$	19,800		$	18.30

Actual results for January:

Revenue	$	63,606
Wages and salaries	$	17,282
Food and supplies	$	18,346
Facility expenses	$	14,432
Administrative expenses	$	7,408

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