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:

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 Fixed Actual per Element Customer Total per Month Served for May 5,700 209,500 Revenue $64,000 1100 106,400 Employee salaries and wages Travel expenses 560 19,000 $43,000 40,700 Other expenses When preparing its planning budget the company estimated that it would serve 35 customers per month; however, during May the company actually served 40 customers