Arrasmith Corporation uses customers served as its measure of activity. During February, the company budgeted for $36\mathrm{.}000$ customers, but actually served $28,000$ customers. The company uses the following revenue and cost formulas in its budgeting. where $q$ is the number of customers served:

Revenue: $$4\mathrm{.}509$

Wages and salaries: $$34,200+$$$1,40q$

Supplies: $$0\mathrm{.}80a$

Insurance: $$11,400$

Miscellaneous expenses: $$7,400+$$$0\mathrm{.}40q$

The company reported the following actual results for February:

$\backslash$table$[[$Revenue$,$$ $139,800],[$Wages and salaries,$$69,000$