3. Variance analysis: activity variances (2pts)-Varcoe Corporation bases its budgets on the activity measure customers served. During September, the company planned to serve 32,500 customers, but actually served 27,500 customers. Revenue is $3.85 per customer served. Wages and salaries are $34,600 per month plus $1.25 per customer served. Supplies are $0.55 per customer served. Insurance is $8,800 per month. Miscellaneous expenses are $6,900 per month plus $0.25 per customer served Prepare a report showing the company's activity variances for September (use this week's lecture slides and exhibit 9-6 of your text as a guide). Indicate in each case whether the variance is favorable (F) or unfavorable (U). (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance)