Use the following data for questions 21 and 22:

Yewston Hotel bases its budgets on guest-days. The hotels static budget for April appears below:

Budgeted number of guest-days ..............

2,300

Budgeted variable costs:

Supplies (@$3.40 per guest-day) .........

$ 7,820

Laundry (@$9.40 per guest-day) .........

21,620

Total variable cost ...................................

29,440

Budgeted fixed costs:

Wages and salaries ...............................

10,120

Occupancy costs ...................................

25,300

Total fixed cost ........................................

35,420

Total cost .................................................

$64,860

21.

The total variable cost at the activity level of 3,200 guest-days per month should be:

A. $40,960

B. $49,280

C. $29,440

D. $35,420

22.

The total fixed cost at the activity level of 3,400 guest-days per month should be:

A. $52,360

B. $35,420

C. $95,880

D. $64,860