Asher Corporation is a service company that measures its output based on the number of customers served. The company provided the following fixed and variable cost estimates that it uses for budgeting purposes and the actual results for May as shown below:

All computations pertain to the month of May.

Asher Corporation
	Fixed element per month	Variable Element per customer served	Actual Total for May
Revenue		$5,000	$160,000
Employee Salary and wages	$50,000	$1,100	$88,000
Travel Expenses		$600	$19,000
Other expenses	$36,000		$34,500

When preparing its planning budget the company estimated that it would serve 30 customers per month; however, during May the company actually served 35 customers.

2.a) What is Ashers revenue variance?

2.b) What is Ashers employee salaries and wages spending variance?

2.c) What is Ashers travel expenses spending variance?

2.d) What is Ashers other expenses spending variance?

2.e) What amount of revenue would be included in Ashers planning budget?