Shelby Boat Wash's cost formula for its cleaning equipment and supplies is $2,200 per month plus $34 per boat. For the month of September, the company planned for activity of 82 boats, but the actual level of activity was 32 boats. The actual cleaning equipment and supplies for the month was $3,340. The cleaning equipment and supplies in the planning budget for September would be closest to:

a. $3,288 b. $4,988 c. $3,340 d. $8,559