dger 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:

	Fixed Element per Month	Variable Element per Customer Served	Actual Total for May
Revenue		$ 6,000	$ 190,000
Employee salaries and wages	$ 67,000	$ 1,400	$ 114,100
Travel expenses		$ 590	$ 17,100
Other expenses	$ 46,000		$ 43,400

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.

15. What activity variances would Adger report with respect to each of its expenses for May? (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Input all amounts as positive values.)