Karmazyn Hospital bases its budgets on patient-visits. The hospital's static budget for October appears below:

Budgeted number of patient-visits	8,000
Budgeted variable costs:
Supplies (@ $8.10 per patient-visit)	$ 64,800
Laundry (@ $7.80 per patient-visit)	62,400
Total variable cost	127,200
Budgeted fixed costs:
Wages and salaries	99,600
Occupancy costs	107,600
Total fixed cost	207,200
Total cost	$334,400

The total variable cost at the activity level of 8,100 patient-visits per month should be:

	$209,530
→	$128,790
	$207,200

Budgeted number of patient-visits	8,100
Budgeted variable costs:
Supplies (@ $8.10 per patient-visit)	$ 65,610
Laundry (@ $7.80 per patient-visit)	63,180
Total variable cost	$128,790