Required information [The following information applies to the questions displayed below.] Adger Corporation is a service company that measures its output based on the number of customers served. The company provided the following fixed and variable cost estimates that it uses for budgeting purposes and the actual results for May as shown below: Fixed Element per Month Variable Element per Customer Actual Served Total for May Revenue $ 5,600 $ 178,000 Employee salaries and wages $ 63,000 $ 1,000 $ 96,500 Travel expenses $ 550 $ 15,900 Other expenses $ 42,000 $ 39,800 When preparing its planning budget the company estimated that it would serve 30 customers per month; however, during May the company actually served 35 customers.