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): 1. What amount of revenue would be included in Adger's flexible budget? May Revenue: Variable element per customer served (a) Customers served Revenue included in Flexible Budget What amount of travel expenses would be included in Adger's flexible budget? May Travel expenses: Variable element per customer served (a) Actual customers served (b) Travel expenses in flexible budget (a) (b)