Crovo Corporation uses customers served as its measure of activity. During December, the company budgeted for 38,000 customers, but actually served 40,000 customers. The company has provided the following data concerning the formulas used in its budgeting and its actual results for December:
Data used in budgeting: 
Actual results for December: 
Required:
Prepare a report showing the company's revenue and spending variances for December. Label each variance as favorable (F) or unfavorable (U).
Definitions:
Q20: The spending variance for selling and administrative
Q54: The total number of units produced in
Q83: The volume variance for July is:<br>A)$1,131 F<br>B)$900
Q89: The fixed manufacturing overhead budget variance for
Q145: The activity variance for cleaning equipment and
Q149: The net operating income in the flexible
Q155: Zylka Air uses two measures of activity,
Q176: The following data have been provided by
Q178: The net operating income in the flexible
Q209: Dreyfus Memorial Diner is a charity supported