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:

	Fixed Element per Month		Variable Element per Customer Served		Actual Total for May
Revenue			$	5,000	$	160,000
Employee salaries and wages	$	50,000	$	1,100	$	88,000
Travel expenses			$	600	$	19,000
Other expenses	$	36,000			$	34,500

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.

Required:
1.	What amount of revenue would be included in Adgers flexible budget for May?

Revenue:________

Variable element per customer served:_______

Actual Activity:________

Amount in flexible budget:_________

2.

What amount of employee salaries and wages would be included in Adgers flexible budget for May? Employees salaries and wages:-xxx- Variable element per customer served:______ Actual Activity:_________ Variable portion of the amount:______ Fixed element per month:________ Amount in flexible budget:________

3.

What amount of travel expenses would be included in Adgers flexible budget for May? Travel expenses:-xxx- Variable element per customer served:______ Actual activity:_______ Amount in flexible budget:_______

4.

What amount of other expenses would be included in Adgers flexible budget for May? Amount of other expenses:_______

5.	What net operating income would appear in Adgers flexible budget for May? Net operating income:______