Multiple Choice $100,000 $90,000 0 $40,000 $40,000 $86,000 Maxwell Corporation repairs heavy farming machinery. The company has determined the following fixed and variable cost estimates for budgeting purposes. Fixed Amount Per Month Variable Amount Per Machine Repaired $4,000 $400 Revenue $50,000 Employee Salaries and Wages Repair Materials Other Expenses $800 $30,000 The company's planning budget assumed that 90 machines would be repaired. The actual number of machines repaired during the period was 100 and the actual employee salaries and wages for the period were $100,000. "Employee salaries and wages" in Maxwell's flexible budget for the period would have been