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 tesults of operations for October Fixed Element per Month Revenue Employee salaries $ and wages 42,300 Travel expenses Other expenses $ 31,500 Variable Element per Customer Served $ 4,100 Actual Total for October $ 182,900 $ 1,300 $ 98,800 $ 700 $ $ 30,500 31,900 When the company prepared its planning budget at the beginning of October, it assumed that 39 customers would have been served. However, 46 customers were actually served during October The spending variance for "Employee salaries and wages" for October would have been closest to Multiple Choice $3,300F $700 F