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

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