Asher 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:

All computations pertain to the month of May.

Asher Corporation
	Fixed element per month	Variable Element per customer served	Actual Total for May
Revenue		$5,000	$160,000
Employee Salary and wages	$50,000	$1,100	$88,000
Travel Expenses		$600	$19,000
Other expenses	$36,000		$34,500

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.

3.a) What amount of employee salaries and wages would be included in Ashers planning budget?

3.b) What amount of travel expenses would be included in Ashers planning budget?

3.c) What amount of other expenses would be included in Ashers planning budget?

3.d) What activity variance would Asher report with respect to its revenue?

3.e) What activity variances would Asher report with respect to each of its expenses?