Please solve and explain:

The following information appilies to the questions displayed below Adger Corporation is a service company thot measures its output bosed on the number of customers served. The company provided the following fixed and variable cost estimates that it uses for budgeting purposes and the actual results for May as shown below Varialble Element per Customer Served $6,300 1,700 $ 620 Flxed Element Actual Total Revenue Employee salaries and wages Travel expenses Other expenses per Month $70,000 $49.000 for May S 199,000 5 127300 S 18,000 S 46,100 When preparing its planning budget the company estimated that it would serve 30 customers per month, however, during May the company actually served 35 customers