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	27,800	29,750
Revenue ($3.60q)	$ 99,000	$ 107,100	$ 8,100	U
Expenses:
Wages and salaries ($26,000 + $1.20q)	50,800	61,700	10,900	F
Supplies ($0.50q)	16,800	14,875	1,925	U
Insurance ($ 7,600)	7,500	7,600	100	F
Miscellaneous expense ($6,400 + $0.40q)	13,800	18,300	4,500	F
Total expense	88,900	102,475	13,575	F
Net operating income	$ 10,100	$ 4,625	$ 5,475	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.)