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		46,000			45,000
Revenue ($3.60q)	$	165,300		$	162,000	$	3,300	F
Expenses:
Wages and salaries ($24,500 + $1.35q)		86,600			85,250		1,350	U
Supplies ($0.75q)		31,950			33,750		1,800	F
Insurance ($6,400)		6,400			6,400		0	None
Miscellaneous expense ($5,400 + $0.44q)		23,400			25,200		1,800	F
Total expense		148,350			150,600		2,250	F
Net operating income	$	16,950		$	11,400	$	5,550	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.)