Atrasmith 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 concem for mariagement? Flexible Actual Results Revenue and Spending Variances Budget Customers served a 34,000 3000 119.8005 800 $ Revenue ($3.500 Expenses 119.000 68.000 2.600 70600 Wages and stories $33,200 $110 Supplies (50.50 Ice (5104001 1,400 2.600 17000 10.400 0 10400 ME 400 50.00 Total Den 100 12700 T.00 16.600 1800 4100 Net Operating income S000 $40001 $4400