Witten Corporation Is a Service Company That Measures Its Output

Multiple Choice

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. A total of 27 customers were actually served during January.
The "Employee salaries and wages" in the flexible budget for January would have been closest to:

A) $77,100
B) $65,348
C) $80,200
D) $82,100