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 Travel expenses in the flexible budget for January would have been closest to:

Group of answer choices

(a) $16,500

(b) $16,200

(c) $13,444

(d) $13,200