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: Customers served Revenue ($3.60q) Expenses: Bickel Corporation Comparison of Actual Results to Planning Budget For the Month Ended November 30 Actual Results Wages and salaries ($22,700 $1.20) + Supplies ($0.50q) Insurance ($ 6,200) Miscellaneous expense ($5,000 +$0.40q) Total expense Net operating income Required: 24,700 $88,200 Planning Budget 25,500 $92,000 Variances $4,800 U 49,400 53,700 13,500 13,000 3,800 F 1,000 U 6,100 6,200 100 None 12,400 79,900 16,000 87,900 3,100 F 6,000 F $ 6,800 $5,600 $1,700 F 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.)