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Arrasmith Corporation uses customers served as its measure of activity. During February, the company budgeted for 3 5 , 9 0 0 customers, but actually

Arrasmith Corporation uses customers served as its measure of activity. During February, the company budgeted for 35,900 customers, but actually served 28,600 customers. The company uses the following revenue and cost formulas in its budgeting, where q is the number of customers served:
Revenue: $4.40q
Wages and salaries: $34,100+$1.37q
Supplies: $0.779
Insurance: $11,300
Miscellaneous expenses: $7,300+$0.39q
The company reported the following actual results for February:
\table[[Revenue,$137,800
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