A company provided the following fixed and variable cost estimates that it uses for budgeting purposes and the actual results for April as shown below:

Fixed Element

per MonthVariable Element per Customer ServedActual Total

for AprilRevenue$5,600$178,000Employee salaries and wages$63,000$1,000$96,500Travel expenses$550$15,900Other expenses$42,000$39,800

When preparing its planning budget the company estimated that it would serve 30 customers per month; however, during April the company actually served 35 customers.

1. Calculate the company's revenue variance for April.(Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Input all amounts as positive values.)

2. Calculate the company's employee salaries and wages spending variance for April.(Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Input all amounts as positive values.)

Can I please have the working out as well please.