Harrison Corporation is an oil well service company that measures its output by the number of wells serviced. The company has provided the following fixed and variable cost estimates that it uses for budgeting purposes and the actual results of operations for March Fixed Cost per Variable Cost per Well Actual Total for Month March Serviced Revenue $5,700 $145,100 Employee salaries and vages $50,300 $1,200 579,300 Servicing materials $ 700 $31,600 $12,200 $31,400 Other expenses When the company prepared its planning budget at the beginning of March, it assumed that 23 wells would have been serviced. However, 25 wets were actually serviced during March The activity variance for "Other expenses" for March would have been closest to