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 Well Serviced
Revenue				$	4,500
Employee salaries and wages	$	56,400		$	900
Servicing materials				$	700
Other expenses	$	35,400

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

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