Varcoe Corporation bases its budgets on the activity measure customers served. During September, the company planned to serve

$40,000$ customers, but actually served $35,000$ customers. Revenue is $$4\mathrm{.}00$ per customer served. Wages and salaries are $$36,100$ per

month plus $$1\mathrm{.}40$ per customer served. Supplies are $$0\mathrm{.}70$ per customer served. Insurance is $$10,300$ per month. Miscellaneous

expenses are $$8,400$ per month plus $$0\mathrm{.}40$ 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$).($Indicate the effect of each variance by selecting $"$F$"$ for favorable, $"$U$"$ for unfavorable, and "None" for no effect

$($i$.$e$.,$ zero variance$).$ Input all amounts as positive values and enter any losses with a minus sign.$)$