Tulip Midwifery's cost formula for its wages and salaries is $3,260 per month plus $504 per birth. For the month of January, the company planned for activity of 256 births, but the actual level of activity was 266 births. The actual wages and salaries for the month was $137,856. The wages and salaries in the flexible budget for January would be closest to:

$137,856

$132,284

$137,324

$137,405