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:
Eardrum
Cellular membrane that separates the external from the middle ear; vibrates in response to sound waves; also called tympanic membrane.
Inner Ear
The innermost part of the ear, containing the cochlea, vestibule, and semicircular canals, responsible for sound detection and balance.
Organ of Hearing
The ear, particularly the inner part, which includes structures such as the cochlea that are essential for the auditory perception.
Temporal Bone
A bone situated on the side of the skull, containing the organs of hearing and balance.
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