The following information applies to the questions dispayed below] Adger Corporation is a service company that measures its output based on the number of customers served. The company results for May as shown below the following fixed and variable cost estimates that it uses for budgeting purposes and the actual Actual Fixed ElenentVariable Element Total per Month per Customer Served for May s 203,000 $5,400 Employee alaries and wages Travel expenses other expenses 32,000 s 53,0001,400108,500 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