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 $26,00025,000$

Revenue $($$$3\mathrm{.}60$q$)$ $ $93,200$ $ $90,000$ $ $3,200$ F

Expenses:

Wages and salaries $($$$22,500+$ $$1\mathrm{.}15$q$)52,40051,2501,150$ U

Supplies $($$$0\mathrm{.}55$q$)12,35013,7501,400$ F

Insurance $($$$4,400)4,4004,4000$ None

Miscellaneous expense $($$$3,400+$ $$0\mathrm{.}35$q$)10,75012,1501,400$ F

Total expense $79,90081,5501,650$ F

Net operating income $ $13,300$ $ $8,450$ $ $4,850$ F

Required:

Prepare the company's Comprehensive 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.$)$