• $3,200 F

• $300 U

• $300 F

• $3,200 U

Rients Corporation is a service company that measures its output by the number of customers served. The company has provided the following fixed and variable cost estimates that it uses for budgeting purposes and the actual results of operations for October. Fixed Element per Month Variable Element per Customer Served $ 4,100 $ 1,300 $ 700 Actual Total for October $182,900 $ 98,800 $ 30,500 $ 31,900 Revenue Employee salaries and wages Travel expenses Other expenses $42,300 $31,500 When the company prepared its planning budget at the beginning of October, it assumed that 39 customers would have been served. However, 44 customers were actually served during October. The spending variance for "Travel expenses for October would have been closest to