Prestridge 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 and the actual results of operations for August Variable Fixed Element per Actual Element Customer Total for per Month Served S4,100 August $120,500 $ 71,200 S 14,800 $ 38,400 Revenue $41,500 Employee salaries and wages Travel expenses $1,000 S 500 Other expenses $38,900 When the company prepared its planning budget at the beginning of August, it assumed that 31 customers would have been served. However, 29 customers were actually served during August. The variance for net operating income in the Revenue and Spending Variances column of a report comparing actual results to the flexible budget for August would have been closest to: Prestridge 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 and the actual results of operations for August. Variable Fixed Element per Actual Element Customer Total for per Month Served August $120,500 $4,100 $1,000 Revenue Employee salaries and wages Travel expenses Other expenses $41,500 $ 71,200 500 $14,800 $ 38,400 $38,900 When the company prepared its planning budget at the beginning of August, it assumed that 31 customers would have been served. However, 29 customers were actually served during August. The activity variance for total expenses for August would have been closest to