Allied Inc. is a service company that measures its output by the number of customers served. The company has provided the following fixed and variable cost estimates that it uses for budgeting purposes and the actual results of operations for October. Revenue Employee salaries and wages Travel expenses Other expenses Fixed Element per Month $ 42,300 $ 31,500 Variable Element per Customer Served $ $ $ 4,100 1,300 700 Actual Total for October $ 182,900 $98.800 $ 30,500 $ 31,900 When the company prepared its planning budget at the beginning of October, it assumed that 39 customers would have been served. However, 44 customers were actually served during October. The spending variance for "Employee salaries and wages" for October would have been closest to: hee $67 $63 ved npa es ma

Allied Inc. is a service company that measures its output by the number of customers served. The company has provided the following fixed and variable cost estimates that it uses for budgeting purposes and the actual results of operations for October. When the company prepared its planning budget at the beginning of October, it assumed that 39 customers would have been served. However, 44 customers were actually served during October. The spending variance for "Employee salaries and wages" for October would have been closest to