/The Adger Corporation is a service company that measures its output based on the number of customers served. The company provided the following fixed and variable cost estimates that it uses for budgeting purposes and the actual results for May as shown below Fixed Actual Element Variable ElementTotal per Month per Custoner Served for May 5,400 Revenue Employee salaries and wages Travel expenses Other expenses32,000 s 203,000 53,000 1,400 s 108,500 s 27,700 30,800 750 When preparing its planning budget the company estimated that it would serve 35 customers per month: however. during May the company actually served 40 customers. 8. What is Adger's travel expenses spending variance for May? (indicete the effect of each variance by selecting "F for favorable, U" for unfavorable, and "None for no effect I.e, zero veriance, Input all amounts es positive values.)