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 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		$ 6,000	$ 194,500
Employee salaries and wages	$ 58,000	$ 1,900	$ 123,500
Travel expenses		$ 500	$ 14,700
Other expenses	$ 37,000		$ 35,300

When preparing its planning budget, the company estimated it would serve 30 customers per month; however, during May the company actually served 35 customers.

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

Note: 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.