Milot Corporation is an oil well service company that measures its output by following fixed and variable cost estimates that it uses for budgeting purposes and the actual results of operations for April the number of wells serviced. The company has provided the Variable Fixed Element per Actual Element Well Total for per Month Serviced April Revenue Employee salaries and wages Servicing materials Other expenses $3,800 $112,900 $41,400 900 69,5e0 $ 500 15,100 30,200 $29,600 prepared its planning budget at the beginning of Apri, t assumed that 32 wells would have been serviced. However, 29 wells were actually serviced during April. The spending variance for "Other expenses' for April would have been closest to