wells serviced. The company has provided the following fixed and variable cost estimates that it uses for budgeting purposes. Revenue Employee salaries and wages Servicing materials Other expenses When the company prepared its planning budget at the beginning of December, it assumed that 34 wells would have been serviced. However, 32 wells were actually serviced during December. The "Employee salaries and wages" in the flexible budget for December would have been closest to: $87,000 $84,600 $89,888 $85,200 Variable Fixed Element Element per per Month Well Serviced $ 4,500 $56,400 $ 900 $ 700 $35,400