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 30 customers per month; however, during May the company actually served 35 customers.

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

12. What amount of travel expenses would be included in Adgers planning budget for May?

13. What amount of other expenses would be included in Adgers planning budget for May?

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

15. What activity variances would Adger report with respect to each of its expenses? (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.)

Variable Element per Element Customer Total per Month Served for May Fixed Actual $ 6,000 $195,500 Revenue Employee salaries and wages $56,00O$ 1,700$ 114,700 Travel expenses Other expenses $ 900 $ 28,900 $33,500 $35,000 Employee salaries and wages: Variable element per customer served Planned activity Variable portion of the amount Fixed element per month Amount in planning budget Travel expenses: Variable element per customer served Planned activity Amount in planning budget Amount of other expenses Flexible BudgetActivity Variance Planning Budget Flexible Budget Planning Budget Activity Variance Employee salaries and wages Travel expenses Other expenses