[The following information applies to the questions displayed below] 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 Element Per Month Variable Element per Customer Actual Total Served for May Revenue $5.400 Employee salaries and wages Travel expenses $61000 $2,200 $530 $ 226,000 $158,700 $ 20700 Other expenses $40,000 $ 38,000 When preparing its planning budget the company estimated that it would serve 40 customers per month, however, during May the company actually served 45 customers.