Adger Corporation is a service company that measures its output based on the number of customers served. The company provided the following fixed and variable cost estimates that it uses for budgeting purposes and the actual results for May as shown below:

Fixed Element per Month Variable Element per Customer Served Actual Total for May Revenue $ 5,800 $ 217,000 Employee salaries and wages $ 57,000 $ 1,800 $ 128,100 Travel expenses $ 950 $ 35,300 Other expenses $ 36,000 $ 34,400

When preparing its planning budget the company estimated that it would serve 35 customers per month; however, during May the company actually served 40 customers.

Foundational 9-15 15. What activity variances would Adger report with respect to each of its expenses? (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Input all amounts as positive values.) Planning Flexible Activity Variance Budget Budget Employee salaries and wages Travel expenses None s 36,000 36,000 Other expenses