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 $ 5,800 $ 217,000 Employee salaries and wages $ 57,000 $ 1,800 $ 128,100 Travel expenses $ 950 $ 35,300 Other expenses $ 36,000 $ 34,400 When preparing its planning budget the company estimated that it would serve 35 customers per month; however, during May the company actually served 40 customers.

14. What activity variance would Adger report in May with respect to its revenue?

15. What activity variances would Adger report with respect to each of its expenses? Employee salaries and wages, travel expenses, and other expenses?