19.

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

Budgeted number of patient-visits	9,500
Budgeted variable costs:
Supplies (@ $9.60 per patient-visit)	$ 91,200
Laundry (@ $9.30 per patient-visit)	88,350
Total variable cost	179,550
Budgeted fixed costs:
Wages and salaries	99,750
Occupancy costs	107,750
Total fixed cost	207,500
Total cost	$387,050

The total variable cost at the activity level of 9,600 patient-visits per month should be:

$181,440

$179,550

$209,830

$207,500