Duck Company 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. Fixed Element per Month Variable Element per Customer Served Revenue $ 6,600 Employee salaries and wages $ 55,100 $ 1,000 Travel expenses $ 600 Other expenses $ 43,100 A total of 27 customers were actually served during January.

The total expenses in the flexible budget for January would have been closest to: