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

Budgeted number of guest-days	2,900
Budgeted variable costs:
Supplies (@$2.60 per guest-day)	$7,540
Laundry (@$8.60 per guest-day)	24,940
Total variable cost	32,480
Budgeted fixed costs:
Wages and salaries	10,440
Occupancy costs	30,450
Total fixed cost	40,890
Total cost	$73,370

The total variable cost at the activity level of 4,100 guest-days per month should be:

	$45,920
	$32,480
	$93,070
	$42,920