Mieras Corporation uses customers served as its measure of activity. During January, the company budgeted for 37,200 customers, but actually served 35,300 customers. The company uses the following revenue and cost formulas in its budgeting, where q is the number of customers served:

Revenue: $2.74q

Wages and salaries: $23,300 + $0.88q

Supplies: $0.40q

Insurance: $7,500

Miscellaneous: $4,700 + $0.26q

The company reported the following actual results for January:

Revenue	$	98,822
Wages and salaries	$	55,664
Supplies	$	14,450
Insurance	$	9,700
Miscellaneous	$	16,078

Required:

Prepare a report showing the companys revenue and spending variances for January. (Input all amounts as positive values. Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Leave no cells blank - be certain to enter "0" wherever required. Omit the "$" sign in your response.)

Mieras Corporation Revenue and Spending Variances For the Month Ended January 31
Revenue	$	(Click to select)FNoneU
Expenses:
Wages and salaries		(Click to select)FUNone
Supplies		(Click to select)UNoneF
Insurance		(Click to select)UFNone
Miscellaneous		(Click to select)UNoneF
Total expense		(Click to select)NoneFU
Net operating income	$	(Click to select)FNoneU