Rossetto Corporation bases its budgets on the activity measure customers served. During January, the company planned to serve 30,00 customers, but actually served 33,000 customers. Revenue is $4.10 per customer served. Wages and Salaries are $36,000 per month plus $1.50 per customer served. Supplies are $0.50 per customer served. Insurance is $12,000 per month. Miscellaneous expenses are $4,800 per month plus $0.10 per customer served.

Required: Prepare a report showing the company's activity variances for January. Indicate in each case whether the variance is favorable (F) or unfavorable (U).