Corporation uses customers served as its measure of activity. During February, the company budgeted for 36,400 Arrasmith customers, but actually served 27600 customers. The company uses the following revenue and cost formulas in its budgeting where q is the number of customers served: Revenue: $4.90 Wages and salaries: $34,600+$1.52q Insurance: $11,800 Miscellaneous expenses: $7,800+$0.44q The company reported the following actual results for February $0.92q Wages and salaries Supplies Insurance $147,800 s 69,480 s 15,8ee $ 11,800e s 24,700