Shingler Corporation bases its budgets on the activity measure customers served.During May, the company planned to serve 39, 000 customers.The company has provided the following data concerning the formulas it uses in its budgeting: 
The company has also furnished its income statement for May: 
Required:
Prepare a report showing the company's activity variances for May.Indicate in each case whether the variance is favorable (F)or unfavorable (U).
Definitions:
Emotional Regulation
The process by which individuals influence their emotions, how they experience them, and how they express them.
Parental Expectations
The beliefs or hopes parents have regarding their children's behavior, achievements, and general life path, which can significantly influence children's development.
Echolalia
the repetition of phrases or noises that an individual hears, often observed in children with autism and certain language disorders.
Communication Skills
The ability to convey or share ideas and feelings effectively.
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