Satoe Corporation uses customers served is its measure of activity. During April, the company budgeted for 25,000 customers, but actually served 23,000 customers. The company has provided the following data concerning the formulas used in its budgeting and its actual results for April: Data used in budgeting: Actual results for April: Prepare a report showing the company's revenue and spending variances for April. Label each variance as favorable (F) or unfavorable (U)