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:

When preparing its planning budget the company estimated that it would serve 40 customers per month; however, during May the company actually served 45 customers.

A. What net operating income would appear in Adgers flexible budget for May?

B. What is Adgers revenue 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.)

C. What is Adgers employee salaries and wages spending variance for May?

D. What is Adgers travel expenses spending variance for May?

Fixed Element Variable Element Actual per Customer Served $ 5,400 $ 2,200 $ 530 Total for Mayy $ 226,000 $ 158,700 $ 20,700 $ 38,000 per Revenue Employee salaries and wages Travel expenses Other expenses Month $61,000 $ 40,000