Tulip Midwifery's cost formula for its wages and salaries is $2,530 per month plus $609 per birth. For the month of January, the company planned for activity of 212 births, but the actual level of activity was 224 births. The actual wages and salaries for the month was $139,581.

The wages and salaries in the flexible budget for January would be closest to:

a. $139,581

b. $131,638

c. $138,946

d. $139,027