Sharifi Hospital bases its budgets on patient-visits. The hospital's static budget for October appears below:

Budgeted number of patient-visits		7,800
Budgeted variable overhead costs:
Supplies (@$5.60 per patient-visit)	$	43,680
Laundry (@$8.60 per patient-visit)		67,080
Total variable overhead cost		110,760
Budgeted fixed overhead costs:
Wages and salaries		53,900
Occupancy costs		86,400
Total fixed overhead cost		140,300
Total budgeted overhead cost	$	251,060

The total overhead cost at an activity level of 8,500 patient-visits per month should be:

• $261,000

• $251,060

• $273,591

• $263,651