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 4,600 tenant-days, but its actual level of activity was 4,666 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 $ 32.00

Wages and salaries $ 4,800 $ 8.50

Food and supplies 2,200 14.60

Facility expenses 10,400 6.00

Administrative expenses 8,350 1.70

Total expenses $ 25,750 $ 30.80

Actual results for May:

Revenue $ 153,712

Wages and salaries $ 45,926

Foods and supplies $ 68,859

Facility expenses $ 37,286

Administrative expenses $ 15,967

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

$45,113

$43,900

$45,926

$44,188