Sincell Corporation uses customers served as its measure of activity. During April, the company budgeted for 22,000 customers, but actually served 24,000 customers. The company uses the following revenue and cost formulas in its budgeting, where q is the number of customers served:

Revenue: $4.10q

Wages and salaries: $26,000 + $1.10q

Supplies: $0.70q

Insurance: $7,100

Miscellaneous expense: $3,400 + $0.30q

The company reported the following actual results for April:

Revenue	$ 100,500
Wages and salaries	$ 52,200
Supplies	$ 18,100
Insurance	$ 8,100
Miscellaneous expense	$ 11,900

Required:

Prepare a report showing the company's revenue and spending variances for April. Label each variance as favorable (F) or unfavorable (U)