Need help with these 3! Please it down to how you got the answer. Super lost!! Thank you!

5) Bugos 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 Month Variable Element per Customer Served Revenue Employee salaries and wages Travel expenses Other expenses S 4,200 S 900 S 700 $ 58,800 S 33,300 When the company prepared its planning budget at the beginning of March, it assumed that 40 customers would have been served The amount shown for "Employee salaries and wages" in the planning budget for March would have been closest to: A) $94,800 B) S102,889 C) $92,600 D) S91,200