Nicolini 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 October, the kennel budgeted for 2,200 tenant-days, but its actual level of activity was 2,250 tenant-days. The kennel has provided the following data concerning the formulas used in its budgeting and its actual results for October Data used in budgeting: Variable Fixed element per month element per tenant-day $35.40 Revenue $2,900 1,000 8,800 400 $ 7.40 11.90 2.70 0.20 Food and supplies.. Administrative expenses.... Total expenses. $20 $22.20 Actual results for October Revenue . . Wages and salaries... Food and supplies Facility expenses Administrative expenses.. $76,370 $18,600 $27.175 $15,555 $7.810 The administrative expenses in the planning budget for October would be closest to