Prowse Corporation is an oil well service company that measures its output by the number of wells serviced. The company has provided the following fixed and variable cost estimates that it uses for budgeting purposes. Fixed Element Variable Element per Monthlper Well Serviced Revenue $ 4,000 Employee salaries and $ 43,800 1,000 wages Servicing materials 600 Other expenses 38,200 A total of 42 wells were actually serviced during October The revenue in the company's flexible budget for October would have been closest to Multiple Choice $168,000 O $148,000 O O $170,400 $150,114 C