Hubbard 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 january, the kennel budgeted for 2,100 tenant-days, but its actual level of activity was 2,060 tenant-days. the kennel has provided the following data concerning the formulas used in its budgeting and its actual results for january: data used in budgeting: fixed element per month variable element per tenant-day revenue - $ 31.10 wages and salaries $ 2,300 $ 7.20 food and supplies 1,000 8.10 facility expenses 9,500 2.70 administrative expenses 7,000 0.30 total expenses $ 19,800 $ 18.30 actual results for january: revenue $ 63,606 wages and salaries $ 17,282 food and supplies $ 18,346 facility expenses $ 14,432 administrative expenses $ 7,408 the wages and salaries in the planning budget for january would be closest to:

multiple choice
a. $17,282
b. $17,618
c. $17,420
d. $17,132