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Arrasmith Corporation uses customers served as its measure of activity. During February, the company budgeted for 3 5 , 2 0 0 customers, but actually

Arrasmith Corporation uses customers served as its measure of activity. During February, the company budgeted for 35,200 customers, but actually served 32,800 customers. The company uses the following revenue and cost formulas in its budgeting, where q is the number of customers served:
Revenue: $3.70q
Wages and salaries: $33,400+$1.16q
Supplies: $0.56q
Insurance: $10,600
Miscellaneous expenses: $6,600+$0.32q
The company reported the following actual results for February:
\table[[Revenue,$123,800
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