service company that measures its output by the number of wells serviced. The company has provided the following fixed and cost estimates that it uses for budgeting purposes and the actual results of operations for April Fixed Variable Actual Element Element per Total for per Month Well Serviced April 3,80 $112,999 $41,480 s 9e 69,580 Revenue Employee salaries and wages Servicing materials Other expenses s see $ 15,1 $29,600 s30,200 When the company prepared its planning budget at the beginning of April, it assumed that 32 serviced during Apri wells would have been serviced However, 29 wells were actualy The activity varlance for total expenses for April would have been closest to