Variable Element per Customer Served

$ $5,800$

Revenue

Fixed Element per Month

Actual Total for May

Employee salaries and wages

$ $57,000$

$ $1,800$

$ $217,000$

Travel expenses

$ $950$

$ $128,100$

Other expenses

$7$

$ $36,000$

$ $35,300$

$ $34,400$

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.

$9.$ What is Adger's other expenses spending variance for May? $($Indicate the effect of each variance by selecting" favorable, $"$U$"$ for unfavorable, and "None" for no effect $($i$.$e$.,$ zero variance$).$ Input all amounts as positive values

Spending variance