Varriano Corporation bases its budgets on the activity measure customers served. During October, the

company planned to serve $43,000$ customers, but actually served $41,000$ customers. The company has

provided the following data concerning the formulas it uses in its budgeting:

Required:

Prepare a report showing the company's activity variances for October. Indicate in each case whether the

variance is favorable $($F$)$ or unfavorable $($U$).$