A company planned on serving 20,000 customers during the period. The following lists budgeted rates for revenues and expenses. The variable "q" stands for quantity:

Revenue = $3.60q

Wages and Salaries Expense = $27,000 + $1.20q

Supplies Expense = $0.50q

Insurance Expense = $8,100

Other Expense = $6,900 + $0.40q

Actual Results for the period are shown in the table below:

Customers served	25,450
Revenue	$102,500
Wages and Salaries Expense	$51,300
Supplies Expense	$17,800
Insurance Expense	$8,000
Other Expense	$14,300

a) What amount would appear in the planning budget for Wages and Salaries expense?

b) What amount would appear in the flexible budget for Supplies Expense?

c) What is the activity variance for Revenue? Make sure to indicate whether the variance is Favorable (F) of Unfavorable (U).

d) What is the spending variance for Insurance? Make sure to indicate whether the variance is Favorable (F) or Unfavorable (U).