Pickrel Corporation is an oil well service company that measures its output by the number of wells serviced. The company has provided the following fored and variable cost estimates that it uses for budgeting purposes. Revenue Fixed Element per Variable Element Month per Well Serviced $ 5,500 $ 53,700 $ 1,300 $ 600 Employee salaries and wages Servicing materials Other expenses $ 34,400 When the company prepared its planning budget at the beginning of November, it assumed that 27 wells would have been serviced. However, 31 wells were actually serviced during November The amount shown for "Employee salaries and wages in the planning budget for November would have been closest to: . $88,800 b. $93.400 c. $94,000 d. $81,348