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 $5,000 $1,100 $600 Revenue Employee salaries and wages Travel expenses Other expenses Actual Total for May $160,000 $88,000 $ 19,000 $34,500 $50,000 $36,000 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 (all computations pertain to the month of May): What amount of employee salaries and wages would be included in Adger's planning budget? Employee salaries and wages in planning budget: Variable element per customer served (a) Actual customer served (b) Variable portion of employee salaries and wages (a) x (b) Variable portion of employee salaries and wages Fixed portion of employee salaries and wages Total employee salaries and wages in planning budget What amount of travel expenses would be included in Adger's planning budget? Travel Expenses: Variable element per customer served (a) Planned activity level (b) Travel expense in planning budget (a) x (b)