Oscarson Midwifery's cost formula for its wages and salaries is $3, 180 per month plus $445 per birth. For the month of September, the company planned for activity of 154 births, but the actual level of activity was 148 births. The actual wages and salaries for the month was $68, 540. The wages and salaries in the planning budget for September would be closest to: $68, 540 $69, 040 $70, 375 $71, 710