Rients Corporation is a service company that measures its output by the number of customers served. The company has provided the following fixed and variable cost estimates that it uses for budgeting purposes and the actual results of operations for October.

$\backslash$table$[[,\backslash$table$[[$Fixed$],[$Element per$],[$Month$]],\backslash$table$[[$Variable$],[$Element per$],[$Customer$],[$Served$]],\backslash$table$[[$Actual Total$],[$for October$]]],[\backslash$table$[[$Revenue$],[$Emplovee salaries and wincos$]],,$$$4,100,$$$182,900$