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Dreckman Corporation is a service company that measures its output by the number of customers served. The company has provided the following fixed and variable

Dreckman Corporation 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 August.

Fixed Element per Month Variable Element per Customer Served Actual Total for August
Revenue $4,000 $125,500
Employee salaries and wages $46,600 $ 900 $ 74,700
Travel expenses $ 600 $ 18,800
Other expenses $33,100 $ 33,500

When the company prepared its planning budget at the beginning of August, it assumed that 36 customers would have been served. However, 31 customers were actually served during August.

The Other expenses in the flexible budget for August would have been closest to:

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