Required information The Foundational 15 (Algo) [LO9-1, LO9-2, LO9-3] [The following information applies to the questions displayed below.] Adger 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 Variable Element Actual per per Customer Total Month Served for May Revenue $ 5, 800 $ 184, 000 Employee salaries and wages $ 65, 000 $ 1, 200 $ 105, 300 Travel expenses S 570 $ 16 , 500 Other expenses $ 44, 000 $ 41, 600 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. Foundational 9-7 (Algo) 7. What is Adger's employee salaries and wages spending variance 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.) Spending variance