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 Wages and salaries Supplies Insurance $ 100,500 $ 52,200 $ 18,100 $ 8,100 Miscellaneous expense Required: $ 11,900 Prepare a report showing the company's revenue and spending variances for April. Label each variance as favorable (F) or unfavorable (U).