Meinke 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 April, the kennel budgeted for 3,700 tenant-days, but its actual level of activity was 3,680 tenant-days. The kennel has provided the following data concerning the formulas used in its budgeting and its actual results for April: Data used in budgeting: Fixed element per monthVariable element per tenant-day Revenue - $33.80 Wages and salaries$3,100 $6.40 Food and supplies 1,000 14.40 Facility expenses 9,100 3.40 Administrative expenses 6,500 0.40 Total expenses$19,700 $24.60 Actual results for April: Revenue$118,524 Wages and salaries$27,122 Food and supplies$51,982 Facility expenses$20,852 Administrative expenses$8,052 The administrative expenses in the planning budget for April would be closest to: