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 3.300 tenant-days, but its actual level of activity was 3,340 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 Variable Fixed element element per per month tenant-day Revenue $36.00 Wages and salaries $3,500 $7.20 Food and supplies 1,500 13.30 Facility expenses 9,500 4.70 Administrative expenses_6.800 0.40 Total expenses $21.300 $25.60 Actual results for May. Revenue $124,830 Wages and salaries $28,818 Foods and supplies $44,652 Facility expenses $24,218 Administrative expenses $7,886 The wages and salaries in the planning budget for May would be closest to