10.

Tulip Midwifery's cost formula for its wages and salaries is $2,850 per month plus $492 per birth. For the month of January, the company planned for activity of 206 births, but the actual level of activity was 215 births. The actual wages and salaries for the month was $109,151. The wages and salaries in the flexible budget for January would be closest to:

A. $108,711

B. $109,151

C. $108,630

D. $104,202