[patmyles70]

Guilbault Midwifery's cost formula for its wages and salaries is $2,340 per month plus $154 per birth. For the month of June, the company planned for activity of 115 births, but the actual level of activity was 112 births. The actual wages and salaries for the month was $19,530. The wages and salaries in the planning budget for June would be closest to: 19,530
$19,588
$20,053
$20,050

[pready]

For the planning budget simply take your planned activity of 115 births times the cost of $154 per birth plus the fixed cost of $2,340.