Mieras Corporation uses customers served as its measure of activity. During January, the company budgeted for 37,000 customers, but actually served 36,000 customers. The company uses the following revenue and cost formulas in its budgeting, where q is the number of customers served:
Revenue: $2.80q
Wages and salaries: $22,800 + $0.90q
Supplies: $0.50q
Insurance: $7,500
Miscellaneous: $3,800 + $0.30q
The company reported the following actual results for January: 
Required:
Prepare a report showing the company's revenue and spending variances for January. Label each variance as favorable (F) or unfavorable (U).
Definitions:
Sneaking Off
An attempt to leave a place quietly or unnoticed, often to avoid detection or to escape.
Frustrated
Feeling annoyed or angry because one is unable to achieve or do something.
Relieve Anger
The process of diminishing feelings of anger through various techniques, such as physical activity, expressing emotions, or engaging in relaxation practices.
Survivor Guilt
An unpleasant emotion associated with living through an experience during which other people died.
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