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: Variable Element per Element Customer Total per Month Served for May Fixed Actual Revenue 6,200 $200,500 Employee salaries and wages Travel expenses Other expenses $60,000 $2,100 132,300 $ 520 $15,200 37,100 $39,000 When preparing its planning budget the company estimated that it would serve 30 customers per month; however, during May the company actually served 35 customers