QUESTION 8 Witten Corporation is a service company that measures its output by the number of customers served. The company has provided the following foxed and variable cost estimates that it uses for budgeting purposes Fixed Element per Variable Element per Month Customer Served Revenue 6,600 Employee salaries and wages $ 55,100 1,000 Travel expenses 600 Other expenses $ 43,100 A total of 27 customers were actually served during January. The Employee salaries and wages in the flexible budget for January would have been closest $77,100 b. $85,348 c. $80,200 d. $82,100