Ostler Hotel bases its budgets on guest-days. The hotel's static budget for April appears below:

Budgeted number of guest-days		8,700
Budgeted variable overhead costs:
Supplies (@$7.00 per guest-day)	$	60,900
Laundry (@$3.80 per guest-day)		33,060
Total variable overhead cost		93,960
Budgeted fixed overhead costs:
Wages and salaries		80,910
Occupancy costs		38,280
Total fixed overhead cost		119,190
Total budgeted overhead cost	$	213,150

The total overhead cost at an activity level of 9,700 guest-days per month should be:

Multiple Choice

• $223,950

• $237,650

• $213,150

• $224,92