Bard Hotel bases its budgets on guest-days. The hotel's static budget for January appears below:

Budgeted number of guest-days	9,600
Budgeted variable costs:
Supplies (@ $7.50 per guest-day)	$72,000
Laundry (@ $2.30 per guest-day)	22,080
Total variable cost	94,080
Budgeted fixed costs:
Wages and salaries	95,040
Occupancy costs	21,120
Total fixed cost	116,160
Total cost	$210,240

The total fixed cost at the activity level of 10,600 guest-days per month should be:

$210,240

$232,140

$116,160

$128,260