University Inn's most recent monthly expense analysis report revealed significant cost overruns. The manager was asked to explain the deviations. Below is the "budget v. actual" expense report for the month in question.

	Actual	Budget
Fire insurance on the hotel building	$2,200	$2,000
Towels used in the gym	500	400
Room cleaning supplies	300	200
Flowers for the reception desk	600	800
Staff wages	60,000	55,000
Management salaries	49,500	45,000
Utilities	11,000	10,000
Maintenance	35,000	30,000
Total	$159,100	$143,400

The Inn has observed that towels used in the gym, room cleaning supplies, staff wages, and utilities all vary with activity. The other costs are fixed.

The university's football team was on a winning streak and numerous alumni were returning to campus in October, resulting in a 90% occupancy rate during the month. The preceding budget was based upon an assumed 60% occupancy rate.

Calculate total budgeted expenses based on a 90% occupancy rate.

A. $176,200

B. $171,200

C. $148,100

D. $143,400