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 Variable Element per Customer Actual Total for per Month Served i Revenue ok $5,400 Employee salaries and vages $ 61,000 $2,200 May $226,000 $158,700 Travel expenses $ 530 $ 20,700 Other expenses $ 40,000 $ 38,000 nces When preparing its planning budget the company estimated that it would serve 40 customers per month; however, during May the company actually served 45 customers. 8. What is Adger's travel expenses spending variance for May? (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (ie., zero variance). Input all amounts as positive values.) Spending variance