Bickel Corporation uses customers served as its measure of activity. The following is a report of the actual operating results for the month of November: Customers served Revenue ($3.40q) Expenses: Bickel Corporation Actual Results For the Month Ended November 30 Wages and salaries ($23,100 + $1.21q) Actual Results 32,000 $108,600 $ 61,820 Supplies ($0.61q) Insurance ($5,000) Miscellaneous expense ($4,000 + $0.30q) Total expense Net operating income 17,910 5,000 12,300 $ 97,030 $ 11,570