Ostler Hotel bases its budgets on guest-days. The hotel's static budget for April appears below: Budgeted number of guest-days 8,700 $ 60,900 33,060 93,960 Budgeted variable overhead costs: Supplies (@$7.00 per guest-day) Laundry (@$3.80 per guest-day) Total variable overhead cost Budgeted fixed overhead costs: Wages and salaries Occupancy costs Total fixed overhead cost Total overhead cost 80,910 38,280 119,190 $ 213,150 The total overhead cost at an activity level of 9,700 guest-days per month should be: $237,650 $223,950 $213,150 $224,920