Varcoe Corporation bases its budgets on the activity measure customers served. During September, the company planned to serve 32,000 customers, but actually served 27,000 customers. Revenue is $3.84 per customer served. Wages and salaries are $34,500 per month plus $1.24 per customer served. Supplies are $0.54 per customer served. Insurance is $8,700 per month. Miscellaneous expenses are $6,800 per month plus $0.24 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.) Activity Variances Varcoe Corporation Activity Variances For the Month Ended September 30 Flexible Planning Budget Budget Customers served 27,000 32,000 Revenue Expenses: Wages and salaries Supplies Insurance Miscellaneous expense Total expense Net operating income (loss)