Legard 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 2,600 tenant-days, but its actual level of activity was 2,620 tenant-days. The kennel has provided the following data concerning the formulas used in its budgeting and its actual results for January: 
-The wages and salaries in the planning budget for January would be closest to:
Definitions:
Pregnancy Discrimination Act
A federal law that prohibits discrimination on the basis of pregnancy, childbirth, or related medical conditions in any aspect of employment.
Bona Fide Occupational Qualification
A legal term referring to employment criteria that are reasonably necessary to the normal operation of a particular business or job, allowing for exceptions to anti-discrimination laws.
Sexual Harassment
Unwanted sexual advances, requests for sexual favors, and other verbal or physical harassment of a sexual nature.
Objectively Offensive
Describes conduct or speech that is universally considered as offensive or inappropriate, beyond individual perceptions.
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