Satoe Corporation uses customers served as its measure of activity. During April, the company budgeted for 25,000 customers, but actually served 23,000 customers. The company has provided the following data concerning the formulas used in its budgeting and its actual results for April:
Data used in budgeting: 
Actual results for April: 
Required:
Prepare a report showing the company's revenue and spending variances for April. Label each variance as favorable (F) or unfavorable (U).
Definitions:
Text Box Controls
Interface elements in software development that allow users to input text data into an application or website.
Command Button Wizard
A tool in software development environments that guides users through the creation of command buttons, including their functions and linked procedures.
Option Buttons
Controls in a graphical user interface that allow users to select one option from a pre-defined set, often represented graphically as radio buttons.
Option Group
A set of related options within a user interface that allows users to select one of several choices.
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