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		25,000			24,000
Revenue ($3.50q)	$	87,500		$	84,000	$	3,500	F
Expenses:
Wages and salaries ($22,400 + $1.14q)		50,900			49,760		1,140	U
Supplies ($0.54q)		11,660			12,960		1,300	F
Insurance ($4,300)		4,300			4,300		0	None
Miscellaneous expense ($3,300 + $0.34q)		10,160			11,460		1,300	F
Total expense		77,020			78,480		1,460	F
Net operating income	$	10,480		$	5,520	$	5,460	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.)