44)Oscarson Midwifery's cost formula for its wages and salaries is $3,120 per month plus $400 per birth. For the month of September, the company planned for activity of 127 births, but the actual level of activity was 123 births. The actual wages and salaries for the month was $51,820. The wages and salaries in the planning budget for September would be closest to:

$53,920

$52,320

$51,820

$53,120