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.)