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 $ 6,200 $ 196,000 Employee salaries and wages $ 69,000 $ 1,600 $ 122,900 Travel expenses $ 610 $ 17,700 Other expenses $ 48,000 $ 45,200 When preparing its planning budget the company estimated that it would serve 30 customers per month; however, during May the company actually served 35 customers.

What activity variance would Adger report in May with respect to its revenue? (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.)

What activity variances would Adger report with respect to each of its expenses for May?

Activity Variance Employee

salaries and wages

Travel expenses

Other expenses