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 5,200 tenant-days, but its actual level of activity was 5,278 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 $ $ Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses Total expenses 5,400 2,130 14,100 8,450 30,080 Variable element per tenant-day 38.00 9.10 15.20 6.60 2.30 33.20 $ Actual results for May: Revenue Wages and salaries Foods and supplies Facility expenses Administrative expenses $205, 084 $ 54,985 $ 80,801 $ 47,765 $ 20,244 The wages and salaries in the planning budget for May would be closest to: Multiple Choice o $53,933 o 552720 $52.720 o $54,985 o $53,008