DEF Corporation uses customers served as its measure of activity. During October, the company budgeted for 29,000 customers, but actually served 33,000 customers. The company has provided the following data concerning the formulas used in its budgeting and its actual results for October: Data used in budgeting Revenue Wages and salanes $25.500 Fixed element per month Vanable element per customer $2.90 $80 Supplies 50 $0.30 Insurance $6,000 $0.00 Miscellaneous expense $3,700 50 400 Actual results for October