Wellmann 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 and the actual results of operations for February Fixed Element per Month Revenue Employee salaries and wages Travel expenses Other expenses Variable Element per Customer Served $4, 800 $1,200 $ 600 $50, 500 Actual Total for February $149,500 $BS, 800 $ 18,480 $ 40, 100 $41,000 When the company prepared its planning budget at the beginning of February. It assumed that 35 customers would have been served. However, 31 customers were actually served during February The spending variance for total expenses for February would have been closest to (0) $3,000 F O $10,200 F $10,200 U () O $3,000 U