12.

Karmazyn Hospital bases its budgets on patient-visits. The hospital's static budget for October appears below:

Budgeted number of patient-visits	9,300
Budgeted variable costs:
Supplies (@ $9.40 per patient-visit)	$ 87,420
Laundry (@ $9.10 per patient-visit)	84,630
Total variable cost	172,050
Budgeted fixed costs:
Wages and salaries	99,730
Occupancy costs	107,730
Total fixed cost	207,460
Total cost	$379,510

The total variable cost at the activity level of 9,400 patient-visits per month should be:

$173,900

$209,790

$207,460

$172,050