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 35,000 34,000 Revenue ($3.50q) $ 122,100 $ 119,000 $ 3,100 F Expenses: Wages and salaries ($23,400 + $1.24q) 66,800 65,560 1,240 U Supplies ($0.64q) 19,560 21,760 2,200 F Insurance ($5,300) 5,300 5,300 0 None Miscellaneous expense ($4,300 + $0.33q) 13,320 15,520 2,200 F Total expense 104,980 108,140 3,160 F Net operating income $ 17,120 $ 10,860 $ 6,260 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.)

Bickel Corporation Flexible Budget Performance Report For the Month Ended November 30 Revenue Actual and Flexible Results Spending Budget Variances 35,000 35,000 Activity Variances Planning Budget Customers served 34,000 Revenue Expenses: Wages and salaries Supplies Insurance Miscellaneous expense Total expense Net operating income