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 Variable Element per Customer Served $ 5,600 $ 1,600 $ 850 Actual Total for May $ 182,000 110,300 $ 27,200 $32,600 per Revenue Employee salaries and wages Travel expenses Other expenses Month $ 55,000 $ 34,000 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