Arrestnith Corporation uses customers served as its measure of activity. During February, the company budgeted for 35,000 customers, but actually served 34.000 customers. The company revenue and spending variances listed in the table below. Explain which variances should be of concern for management? Actual Results Revenue and Spending Variances Flexible Budget Customer served 34,000 34.000 $ 119,800 $ 800 F $ 119,000 Revenue ($3.500 Expenses Wages and salaries ($33,200 - $11001 68,000 2,600 F 70,600 Supplies ($0.500 14.400 2,600 F 17,000 Insurance ($10.400) 10,400 0 10,400 Miscellaneous expense (56,400+ $0.300) Total expense 17,700 U 1100 4,100 16,600 114,000 110.500 F Net operating income $ 9,300 $ 4,900 F $4,400 Essay Toolbar den