Gordon Hospital bases its budgets on patient-visits. Its static budget appears below:

Budgeted number of patient-visits	9,900
Total variable overhead costs	$129,690
Total fixed overhead costs	161,370
Total budgeted overhead cost	$291,060

The total variable overhead cost at an activity level of 10,800 patient-visits per month should be:

$118,882

$141,480

$266,805

$317,520