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. Variable Fixed Element per Element Wel1 per Month Serviced Revenue Employee salaries and wages Servicing materials Other expenses $4,000 $1,000 600 $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 $21,936 $22,200 $24,900