Grohs 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 december, the kennel budgeted for 2,500 tenant-days, but its actual level of activity was 2,530 tenant-days. the kennel has provided the following data concerning the formulas to be used in its budgeting: fixed element per month variable element per tenant-day revenue - $ 33.00 wages and salaries $ 3,800 $ 7.90 food and supplies 1,000 11.60 facility expenses 8,600 2.20 administrative expenses 6,200 0.20 total expenses $ 19,600 $ 21.90 the administrative expenses in the planning budget for december would be closest to: