branner corp uses customers served as its measure of activity. during june the company budgeted for 26000 but actually served 23000 customers. the company bases its budget on the following info. revenue should be $2.8 per customer served. wages and salaries should be 22,100 per month plus $.70 per customer served. supplies should be $.50 per customer served. insurance should be $5200 per month. miscellaneous expenses should be $2100 per month plus $.30 per customer served. the company reported the following actual results for june.

revenue $63800

wages and salaries $37100

supplies $9900

insurance $ $5400

Miscellaneous expense $6200

make a report showing the companies revenue and spending variances for june