Oscars Obstetrics, specializing in at home birthing, has estimated its cost formula for its wages and salaries to be $2, 680 per month plus $245 per birth. For the month of September, the company budgeted for 118 births but the actual level was 121 births. The actual wages and salaries for the month was $33, 200. The wages and salaries in the flexible budget for September, at a level of 121 births, would be closet to: $32, 325 $31, 590 $33, 290 $32, 393