Mandalay Hotel bases its budgets on guest-days. The hotel's static budget for August appears below: Budgeted number of guest-days Budgeted variable costs: 4,300 Supplies (es9.60 per guest-day) Laundry (es9.40 per guest-day) $ 41,280 40,420 81,700 Total variable cost Budgeted fixed costs: Wages and salaries 57,190 52,030 109,220 $190,920 Occupancy costs Total fixed cost Total cost