Please answer the following accounting question in $10$ minutes

Thorman corporation is a service company that measures its output by the number of customers served. The company has provided the following fixed and variable cost estimates that it uses for budgeting purposes and the actual results of operations for August. Fixed Variable Actual Total Element per Element per Revenue Employee salaries and wages Travel expenses Other expenses Month $ 44,400 $ 38,300 Customer Served $ 4,400 $ 1,300 $ 700 for August $ 174,100 $ 93,600 $ 27,700 $ 38,100 When the company prepared its planning budget at the beginning of August, it assumed that 35 customers would have been served. However, 39 customers were actually served during August. Required: Prepare a report showing the company's revenue and spending variances for August. Indicate in each case whether the variance is favorable (F) or unfavorable (U).