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 MonthVariable Element per Customer ServedRevenue   $6,600Employee salaries and wages$55,100 $1,000Travel expenses   $600Other expenses$43,100   ?A total of 27 customers were actually served during January.?The "Other expenses" in the flexible budget for January would have been closest to:

A. $42,900
B. $34,956
C. $52,650
D. $43,100


Answer: D

Business

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