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		31,000			30,000
Revenue ($3.50q)	$	108,300		$	105,000	$	3,300	F
Expenses:
Wages and salaries ($23,000 + $1.20q)		60,200			59,000		1,200	U
Supplies ($0.60q)		16,100			18,000		1,900	F
Insurance ($4,900)		4,900			4,900		0	None
Miscellaneous expense ($3,900 + $0.40q)		14,000			15,900		1,900	F
Total expense		95,200			97,800		2,600	F
Net operating income	$	13,100		$	7,200	$	6,400	F

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