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 44,000 43,000 Revenue ($3.60q) $ 158,100 $ 154,800 $ 3,300 F Expenses: Wages and salaries ($24,300 + $1.33q) 82,820 81,490 1,330 U Supplies ($0.73q) 29,790 31,390 1,600 F Insurance ($6,200) 6,200 6,200 0 None Miscellaneous expense ($5,200 + $0.42q) 23,100 23,260 160 F Total expense 141,910 142,340 430 F Net operating income $ 16,190 $ 12,460 $ 3,730 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.)