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 Actual Total per Month per Customer Served for May $ 6,000 $ 1,900 $ 500 $194,50e $ 123,5ee $ 14,700 $35,3ee Revenue Employee salaries and wages Travel expenses $ 58,00e Other expenses $ 37,e0e 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