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 Actual Element Variable Element Total per Month per Customer Served for May Revenue 5 6, B00 5 195, 500 Employee salaries and wages 5 56,600 5 1,700 5 114,?00 Travel expenses 5 900 5 23,900 other expenses 5 35,000 5 33,500 When preparing its planning budgetthe company estimated that it would serve 30 customers per month; however, during May the company actually served 35 customers. 7. What is Adger's employee salaries and wages spending variance for May? [Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect {i.e., zero variance}. Input all amounts as positive values.) ::|