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 3,800 tenant-days, but its actual level of activity was 3,850 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		?		$	24.00
Wages and salaries	$	4,650		$	7.70
Food and supplies		2,120			13.80
Facility expenses		14,120			5.20
Administrative expenses		11,200			0.90
Total expenses	$	32,090		$	27.60

Actual results for May:

Revenue	$	96,640
Wages and salaries	$	35,640
Foods and supplies	$	53,905
Facility expenses	$	33,110
Administrative expenses	$	14,390

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