ABC Company's cost formula for its wages and salaries are 2,340 per month plus 154 per birth. for the month of june, the company planned for activity of 115 births, but the actual level of acitivity was 112 births. The acutal wages and salaries for the month was 19,530. The wages and salaires in the planning budget for june would be closest to: $20,053 $20,050 $19,588 or $19,530