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Kalinowski Kennel uses tenant-days as its measure of activity; an animal housed

ID: 2388902 • Letter: K

Question

Kalinowski 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 February, the kennel budgeted for 2,300 tenant-days, but its actual level of activity was 2,320 tenant-days. The kennel has provided the following data concerning the formulas used in its budgeting and its actual results for February:

Data used in budgeting:

Fixed element per month Variable element per tenant-day
Revenue... NONE $36.30
Wages and salaries... $2000 $5.90
Expendables... 400 13.80
Facility expenses... 8100 4.60
Administrative expenses... 6500 0.10
Total expenses.. $17000 $24.40

Actual results for February
Revenue... $83,306
Wages and salaries... $16,338
Expendables... $33,446
Fcility expenses... $19,212
Administrative expenses... $6,602

The wages and salaries in the planning budget for February would be closest to?

Explanation / Answer

Wages and salaries in planning budget... $2000 Fixed $5.90 Variable budgeted level of activity = 2,300 tenant-days Wages and salaries in planning budget= $2000 +$5.90 *2,300 = $15,570