7) (final)

Lawrence Midwifery's cost formula for its wages and salaries is $3,180 per month plus $226 per birth. For the month of October, the company planned for activity of 105 births, but the actual level of activity was 109 births. The spending variance for wages and salaries was 550U. The actual wages and salaries for the month would be closest to: $27814$27,264$28,364$28,261