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Oscarson Midwifery%u2019s cost formula for its wages and salaries is $2,720 per month plus $351 per birth. For the month of September, the company planned

Oscarson Midwifery%u2019s cost formula for its wages and salaries is $2,720 per month plus $351 per birth. For the month of September, the company planned for activity of 121 births, but the actual level of activity was 119 births. The actual wages and salaries for the month was $43,380. The wages and salaries in the planning budget for September would be closest to:

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