Virgen 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 $3,700$ tenant$-$days, but its actual level of activity was $3,690$ 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

$ $0$

$$26\mathrm{.}40$

Wages and salaries

$ $2,500$

$ $6\mathrm{.}10$

Food and supplies

$1,300$

$9\mathrm{.}70$

Facility expenses

$8,600$

$2\mathrm{.}60$

Administrative expenses

$6,800$

$0\mathrm{.}40$

Total expenses

$$19,200$

$$18\mathrm{.}80$

Actual results for May:

Revenue

$$92,626$

Wages and salaries

$$23,919$

Food and supplies

$$37,833$

Facility expenses

$$18,594$

Administrative expenses

$ $8,386$

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

$($Ch $9-$LO $1)$

Question $2$ options:

$$25,009$

$$23,919$

$$23,984$

$$25,070$