Meares Corporation bases its budgets on the activity measure customers served. During May, the company plans to serve 27,000 customers. The company has provided the following data concerning the formulas it uses in its budgeting: 
Required:
Prepare the company's planning budget for May.
Definitions:
Emphatic Listening
A listening technique where the listener fully concentrates, understands, and responds to the speaker, showing empathy and comprehension.
Nonverbal Communication
The transmission of information without the use of spoken language, including gestures, facial expressions, body language, and other visual cues.
Categories
Classifications or groups in which items, content, or ideas are organized based on common characteristics or themes.
Productive Meeting
A meeting in which participants successfully achieve the planned objectives through effective organization and participation.
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