Witten Corporation Is a Service Company That Measures Its Output

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 revenue in the company's flexible budget for January would have been closest to:

A) $178,200
B) $180,900
C) $147,400
D) $145,200