mation The following information applies to the questions displayed below Adger Corporation is a service company that measures its output based on the number of customers served. The company provided the following fixed and variable cost estimates that it uses for budgeting purposes and the actual results for May as shown below: Fixed Actual Element Variable ElementTotal per Month per Customer Served for May 5,400 s 203,000 Employee salaries and wages Travel expenses Other expenses 32,000 $53,000 1,400 s 108,500 27,700 30,800 750 When preparing its planning budget the company estimated that it would serve 35 May the company actually served 40 customers. customers per month: however. during d in Adger's planning budget for May