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:

Required:

Prepare the company's flexible budget performance report for November. Label each variance as favorable $($F$)$ or unfavorable $($U$).$ Note: 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.

$\backslash$table$[[$BIckel Corporation$],[$Flexible Budget Performance Report$],[$For the Month Ended November $30],[,\backslash$table$[[$Actual$],[$Results$]],\backslash$table$[[$Revenue and Spending$],[$Variances$]],\backslash$table$[[$Flexible$],[$Budget$]],$Activity Variances,$\backslash$table$[[$Planning$],[$Budget$]]],[$Customers served,$24,800,,24,800,,26,000],[$Revenue$],[$Expenses:$],[$Wages and salaries$],[$Supplies$],[$Insurance$],[$Miscellaneous expense$],[$Total expense$],[$Net operating income,,$17,,7,]]$