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: On Data used in budgeting: Variable sleddogslaw 900Ce A tte Fixed element element per tenant-day they borinsig ardi (a per month Revenue veldchev loubs be $36.00 Wages and salaries $ 3.500 $ 7.20 Food and supplies 1.500 Mosuptypoan 13.30 Facility expenses 9,500 onantay ani : 4.70 Administrative expenses....... 6.800 0.40 Total expenses . . . . .. $21,300 $25.60 bibni.sonshay aldsnagst / of Actual results for May: Revenue $124,830 bud andt narlf easel srucont Wages and salaries $28,818 Foods and supplies $44,652 Facility expenses $24,218 Administrative expenses....... $7,886 4) The wages and salaries in the planning budget for May would be closest to: 4) A) $28,818 B) $28,473 C) $27,260 D) $27,548