Muehlberger 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		$ 4,800
Employee salaries and wages	$ 58,200	$ 1,300
Travel expenses		$ 500
Other expenses	$ 40,800

A total of 28 customers were actually served during April. Required: Prepare a flexible budget for the actual level of activity for April.