Vangemert Corporation uses customers served as its measure of activity. During June, the company budgeted for 22,000 customers, but actually served 25,000 customers. The company uses the following revenue and cost formulas in its budgeting, where q is the number of customers served:
Revenue: $5.30q
Wages and salaries: $35,400 + $1.90q
Supplies: $0.70q
Insurance: $9,600
Miscellaneous expense: $5,000 + $0.10q
The company reported the following actual results for June: 
Required:
Prepare a report showing the company's revenue and spending variances for June. Label each variance as favorable (F) or unfavorable (U).
Definitions:
Action Potential
A temporary reversal of electrical polarization of the membrane of a nerve cell or muscle cell, allowing for the transmission of signals.
Electrical Conduction
The movement of electrically charged particles through a transmission medium.
Sodium Ions
Positively charged particles of sodium, essential in the body for maintaining cellular function, nerve impulses, and fluid balance.
Anesthetic Drugs
Substances used to induce anesthesia, rendering the patient insensible to pain.
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