Juenemann 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 3, 800 tenant-days, but its actual level of activity was 3, 770 tenant-days.The kennel has provided the following data concerning the formulas used in its budgeting and its actual results for December: Data used in budgeting: 
Actual results for December: 
The wages and salaries in the planning budget for December would be closest to:
Definitions:
Machine-Hours
A measure of production activity that quantifies the amount of time machines are used to produce goods.
Total Manufacturing Cost
The total expenses directly related to the manufacture of products, encompassing the price of raw materials, wages for direct labor, and indirect manufacturing costs.
Predetermined Overhead Rate
A rate used to allocate manufacturing overhead to individual jobs or units based on a certain activity base, such as labor hours or machine hours, calculated before the period begins.
Machine-Hours
A measure of production or work volume calculated by the number of hours machines are operating.
Q2: Supporting families as they attempt to care
Q33: Ricric Corporation has provided the following data
Q35: Tout Corporation makes a product that has
Q45: Aguilera Industries is a division of a
Q82: The Collins Corporation uses standard costing and
Q137: Parsons Corporation plans to sell 18, 000
Q142: During August, Kociolek Clinic plans for an
Q156: Biggs Enterprise's flexible budget cost formula for
Q169: The cash budget is typically prepared before
Q265: Directly comparing a static planning budget to