Crovo Corporation uses customers served as its measure of activity. During December, the company budgeted for 61,000 customers, but actually served 63,000 customers The company has provided the following data concerning the formulas used in its budgeting and its actual results for December: Data used in budgeting Fixed element per month Variable element per customer Revenue Wages and salaries Supplies Insurance Miscellaneous $22,200 0 $ 9,200 $5,200 $3.00 $1.08 $0.73 $0.00 $0.53 Actual results for December: Revenue Wages and salaries $ Supplies Insurance Miscellaneous 187,300 81,000 44,090 10,200 44,090