Fixed Elesent per Month variable Element per Customer Served $5,500 $1,000 $ 700 Actual Total for March $169,700 $ 3,200 18,600 $41, Employee salaries and was $58,400 Other expenses $41, When the company prepared is planning budget at the beginning of March a med that 21 customers would have been served However 26 customers were actually served during March The speeding c o mployee saanes and wages for March would have been dosest to 0 0 OU 0 0 $16 $1,000 14