Varcoe Corporation bases its budgets on the activity measure customers served. During September, the company planned to serve 31,500 customers, but actually served 26,500 customers. Revenue is $3.83 per customer served. Wages and salaries are $34,400 per month plus $1.23 per customer served. Supplies are $0.53 per customer served. Insurance is $8,600 per month. Miscellaneous expenses are $6,700 per month plus $0.23 per customer served.

Required:

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