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.

Required:

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

Note: 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.