tten Corporation is a service company that measures its output by the number of customers served. The company has provided the following fixed and variable cost estimates that it uses for budgeting purposes. Variable Element per Served $6,600 6e0 Fixed Element per Month Customer Revenue Employee salaries and wages Travel expenses other expenses $55,100 $1,000 $43,100 A total of 27 customers were actually served during January The "Employee salaries and wages" in the flexible budget for January would have been closest to: Multiple Choice Multiple Choice $77100 $82,100 O $65.348 $80,200