Fuhrer Hotel bases its budgets on guest-days. The hotel's static budget for December appears below. Budgeted number of guest-days 6,800 Budgeted variable overhead costs: Supplies (@ $7.90 per guest-day) $53,720 Laundry (@ $5.10 per guest-day) 34,680 Total variable overhead cost 88,400 Budgeted fixed overhead costs: Wages and salaries 72,760 Occupancy costs 44,880 Total fixed overhead cost 117,640 Total budgeted overhead cost $206,040 The total overhead cost at an activity level of 7,500 guest-days per month should be