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 $ $5,400$ $ $226,000$

Employee salaries and wages $ $61,000$ $ $2,200$ $ $158,700$

Travel expenses $ $530$ $ $20,700$

Other expenses $ $40,000$ $ $38,000$

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.

Foundational $9-15($Algo$)$

$15.$ What activity variances would Adger report with respect to each of its expenses for May? $($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.$)$