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