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 per Month Variable Element per Well Serviced $4,000 $1,000 $ 600 Revenue Employee salaries and wages Servicing materials Other expenses $43,800 $38,200 A total of 42 wells were actually serviced during October. The "Servicing materials" in the flexible budget for October would have been closest to: Multiple Choice $25,200 O $24,900 $22,200 $21,936