Dehnert Midwifery's cost formula for its wages and salaries is $2,000 per month plus $400 per birth. For the month of Moy, the company planned for activity of 100 births, but the actual level of activity was 114 births. The actual wages and salaries for the month was $40,800. The wages and salaries in the planning budget for May would be closest to: Multiple Choice 540,000 $42.000 $47,000 536.000 $48.000