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 Revenue Employee salaries and wages $ 57,000 Travel expenses Other expenses $ 36,000 Variable Element per Customer Served $ 5,800 $ 1,800 Actual Total for May $ 217,000 $ 128,100 $ 950 $ 35,300 $ 34,400 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.