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		Actual Total for May
Revenue			$	5,600	$	178,000
Employee salaries and wages	$	63,000	$	1,000	$	96,500
Travel expenses			$	550	$	15,900
Other expenses	$	42,000			$	39,800

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:
1.	What amount of revenue would be included in Adgers flexible budget for May?

3.

What amount of travel expenses would be included in Adgers flexible budget for May?

5.	What net operating income would appear in Adgers flexible budget for May?
7.	What is Adgers employee salaries and wages spending 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.)