Adger Corporation is a service company that measures its output based on the number of customers served. The company provided the following fixed and variable cost estimates that it uses for budgeting purposes and the actual results for May as shown below: Variable Element Actual Total per Customer Served Fixed Element for May per Month $50,000 $36,000 $160,000 $88,000 $19,000 $34,500 $5,000 $1,100 $600 Revenue Travel expenses Other expenses . When preparing its planning budget the company estimated that it would serve 30 customers per month; however, during May the company actually served 35 customers. (For questions 2-5, show your work.) What activity variance would Adger report with respect to employee salaries and wages for May? 5