12. Hertzler Corporation uses customers served as its measure of activity. During November, the company budgeted for 33,000 customers, but actually served 34,000 customers. The company uses the following revenue and cost formulas in its budgeting, where q is the number of customers served: Revenue: $3.20 Wages and salaries: $26,600+ $1.20q Supplies: $0.404 Insurance: $7,900 Miscellaneous: $6,400 + $0.109 The company reported the following actual results for November: Revenue...... $108,200 Wages and salaries $70.100 Supplies $12.300 Insurance $7,300 Miscellaneous $12.000 Required: Prepare a report showing the company's revenue and spending variances for November. Label each variance as favorable (F) or unfavorable (U)