Adger Corporatlon Is a service company that measures Its output based on the number of customers served. The company provlded the following fixed and varlable cost estumates that It uses for budgeting purposes and the actual results for May as shown below. Variable Element Fixed per Actua Element Customer Tota per Month Served for May 5,900 216,500 Revenue 66,000$ 1,300 116,200 Employee salaries and wages Travel expenses 580 19,700 $45,000 42,500 Other expenses 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