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

A) $113,748
B) $133,400
C) $141,400
D) $139,600