Korsak 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.

Fixed Element per Month Variable Element per Customer Served Revenue $ 5,500

Employee salaries and wages $ 43,700 $ 1,100

Travel expenses $ 500

Other expenses $ 43,200

The planning budget for October was based on serving 23 customers, but a total of 19 customers were actually served during October. The activity variance for Employee salaries and wages for October would have been closest to:

Multiple Choice

$4,400 U

$4,400 F

$4,800 U

$4,800 F