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. A Fixed Element Variable Element per per Month Customer Served 5,500 $ 43,700 1,100 $ 500 $ 43,200 Revenue Employee salaries and wages Travel expenses Other expenses A 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 revenue for October would have been closest to: Multiple Choice 0 $22,000 U () $22.000 F 0 $20,400 u Revenue Employee salaries and wages Travel expenses Other expenses Fixed Element Variable Element per per Month Customer Served 5,500 43.700 $ 1,100 500 $ 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 revenue for October would have been closest to: Multiple Choice 0 $22,000 U $22.000 F 0 $20.400 V 0 0 $20,400 F