Arrasmith Corporation uses customers served as its measure of activity. During February, the company budgeted for $36,400$

customers, but actually served $27,600$ customers. The company uses the following revenue and cost formulas in its budgeting, where

$q$ is the number of customers served:

Revenue: $$4\mathrm{.}90q$

Wages and salaries: $$34,600+$$$1\mathrm{.}52q$

Supplies: $$0\mathrm{.}92q$

Insurance: $$11,800$

Miscellaneous expenses: $$7,800+$$$0\mathrm{.}44q$

The company reported the following actual results for February:

Required:

Prepare the company's Comprehensive Performance Report for February. Label each variance as favorable $($F$)$ or unfavorable $($U$).$

$($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.$)$