Varcoe Corporation bases its budgets on the activity measure customers served. During September, the company planned to serve $35,500$ customers, but actually served $30,500$ customers. Revenue is $$3\mathrm{.}91$ per customer served. Wages and salaries are $$35,200$ per month plus $$1\mathrm{.}31$ per customer served. Supplies are $$0\mathrm{.}61$ per customer served. Insurance is $$9,400$ per month. Miscellaneous expenses are $$7,500$ per month plus $$0\mathrm{.}31$ 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$).$

Note: 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.

$\backslash$table$[[$Varcoe Corporation$],[$Activity Variances$],[$For the Month Ended September $30],[,\backslash$table$[[$Flexible$],[$Budget$]],\backslash$table$[[$Planning$],[$Budget$]],$Activity Variances$],[$Customers served,$30,500,35,500,],[$Revenue$],[$Expenses:$],[$Wages and salaries$],[$Supplies$],[$Insurance$],[$Miscellaneous expense$],[$Total expense$],[$Net operating income $($loss$),,,5]]$