Bickel Corporation uses customers served as its measure of activity. The following report compares the planning budget to the actual operating results for the month of November:

Bickel Corporation
Comparison of Actual Results to Planning Budget
For the Month Ended November 30
	Actual Results			Planning Budget		Variances
Customers served		43,000			42,000
Revenue ($3.50q)	$	150,300		$	147,000	$	3,300	F
Expenses:
Wages and salaries ($24,200 + $1.32q)		80,960			79,640		1,320	U
Supplies ($0.72q)		28,840			30,240		1,400	F
Insurance ($6,100)		6,100			6,100		0	None
Miscellaneous expense ($5,100 + $0.41q)		20,920			22,320		1,400	F
Total expense		136,820			138,300		1,480	F
Net operating income	$	13,480		$	8,700	$	4,780	F

Required:

Prepare the company's flexible budget performance report for November. Label each variance as favorable (F) or unfavorable (U). (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.)