A company planned on serving 31,000 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	28,800
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 Supplies expense?

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

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

d) What is the Revenue (i.e., of the Revenue and Spending Variance category) variance for Revenue? Make sure to indicate whether the variance is Favorable (F) or Unfavorable (U).