Hubbard 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 2,100 tenant-days, but its actual level of activity was 2,060 tenant-days. The kennel has provided the following data concerning the formulas used in its budgeting and its actual results for January:Data used in budgeting: Actual results for January:
The wages and salaries in the planning budget for January would be closest to:

A) $17,282
B) $17,618
C) $17,420
D) $17,132

Technological forecasts address the business cycle by predicting inflation rates, money supplies, housing starts, and other planning indicators.

Fassino Corporation reported the following data for the month of November: The prime cost for November was:

A) $136,000
B) $60,000
C) $105,000
D) $112,000