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 resuits for May as shown below:

$\backslash$table$[[,,$Variable Element,$],[$pixed Element,,,$],[$per Month,$\backslash$table$[[$Customer$],[$Served$]],\backslash$table$[[$Actual Total for$],[$May$]],],[$Revenue$,,$$$6,200,$$$196,000$