sathre 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.

	fixed element per month	variable element per month
Revenue		4,500 USD
Employee salaries and wages	56,400 USD	900 USD
Service Materials		700 USD
Other Expenses	35,400 USD

When the company prepares its planning budget at the beginning of December, it assumed that 34 wells would have been serviced. However, 32 wells have actually been serviced during December.

The " Employee salaries and wages" in the flexible budget for December would have been closest to :

A) 87,000 USD

B) 84,600 USD

C) 85,300 USD

D) 89,888 USD