During April, Cheatam Corporation budgeted for 44,000 customers, but actually served 42,000 customers. The company uses the following revenue and cost formulas in its budgeting, where q is the number of customers served:

Revenue: $4.57q

Wages and salaries: $36,900 + $1.90q

Supplies: $0.80q

Insurance: $13,900

Miscellaneous expense: $6,900 + $0.30q

Required:

Prepare the company's flexible budget for April based on the actual level of activity for the month.

Cheatam Corporation
Flexible Budget
For the Month Ended April 30
Expenses:
Total expenses