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	$	189,500
Employee salaries and wages	$	54,000	$	1,500	$	105,900
Travel expenses			$	800	$	25,600
Other expenses	$	33,000			$	31,700

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.

1.

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

Revenue:
Variable element per customer served
Actual activity
Amount in flexible budget

2.	What amount of employee salaries and wages would be included in Adgers flexible budget for May?

Employee salaries and wages:
Variable element per customer served
Actual activity
Variable portion of the amount
Fixed element per month
Amount in flexible budget

3.

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

Travel expenses:
Variable element per customer served
Actual activity
Amount in flexible budget

4.	What amount of other expenses would be included in Adgers flexible budget for May?