Witten 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.

Fixed Element per Month | Variable Element per Customer Served

Revenue $ 6,600

Employee salaries and wages $ 55,100 $ 1,000

Travel expenses $ 600

Other expenses $ 43,100

A total of 27 customers were actually served during January. The revenue in the company's flexible budget for January would have been closest to:

• $178,200

• $180,900

• $147,400

• $145,200