varcoe Corporation bases its budgets on the activity measure customers served. During September, the company planned to serve 30,000 customers, but actually served 22,000 customers. Revenue is $3.80 per customer served. Wages and salaries are $34,100 per month plus $1.20 per customer served. Supplies are $0.50 per customer served. Insurance is $8,300 per month. Miscellaneous expenses are $6,400 per month plus $0.20 per customer served.

Calculate the amount of the activity variances for Revenue & Miscellaneous expenses. Indicate in each case whether the variance is favorable (F) or unfavorable (U).