Voytek Corporation bases its budgets on the activity measure customers served. During October, the company planned to serve 49,000 customers, but actually served 50,000 customers. The company has provided the following data concerning the formulas it uses in its budgeting:

Voytek Corporation bases its budgets on the activity measure customers served. During October, the company planned to serve 49,000 customers, but actually served 50,000 customers. The company has provided the following data concerning the formulas it uses in its budgeting:

	Fixed element per month			Variable element per customer
Revenue				$	3.87
Wages and salaries	$	38,300		$	1.34
Supplies	$	0		$	0.64
Insurance	$	8,800		$	0.00
Miscellaneous	$	8,300		$	0.54

Required:

Complete the report showing the company's activity variances for October. (Input all amounts as positive values. Leave no cells blank - be certain to enter "0" wherever required. Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Omit the "$" sign in your response.)

Voytek Corporation Activity Variances For the Month Ended October 31
Revenue	$	F
Expenses:
Wages and salaries		U
Supplies		U
Insurance		None
Miscellaneous		U
Total expense		U
Net operating income	$	F

Explanation:

Voytek Corporation Activity Variances For the Month Ended October 31
	Planning Budget		Flexible  Budget		Activity Variances
Customers served (q)		49,000		50,000
Revenue ($3.87q)	$	189,630	$	193,500	$	3,870	F
Expenses:
Wages and salaries ($38,300 + $1.34q)		103,960		105,300		1,340	U
Supplies ($0.64q)		31,360		32,000		640	U
Insurance ($8,800)		8,800		8,800		0	None
Miscellaneous ($8,300 + $0.54q)		34,760		35,300		540	U
Total expense		178,880		181,400		2,520	U
Net operating income	$	10,750	$	12,100	$	1,350	F