Mcdougald 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 and the actual results of operations for March. Fixed Element per Month Variable Element per Customer Actual Total for March Revenue $ 6,500 $ 169,700 Employee salaries and wages $ 58,400 $ 1,000 $ 83,200 Travel expenses $ 700 $ 18,600 Other expenses $ 41,500 $ 41,900 When the company prepared its planning budget at the beginning of March, it assumed that 21 customers would have been served. However, 26 customers were actually served during March. The spending variance for "Employee salaries and wages" for March would have been closest to____________.