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

Budgeted number of guest-days	3,300
Budgeted variable costs:
Supplies (@$3.10 per guest-day)	$10,230
Laundry (@$9.10 per guest-day)	30,030
Total variable cost	40,260
Budgeted fixed costs:
Wages and salaries	13,530
Occupancy costs	41,250
Total fixed cost	54,780
Total cost	$95,040

The total variable cost at the activity level of 4,700 guest-days per month should be:

$57,340

$40,260

$120,790

$53,790