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		42,000			41,000
Revenue ($3.60q)	$	151,000		$	147,600	$	3,400	F
Expenses:
Wages and salaries ($24,100 + $1.31q)		79,120			77,810		1,310	U
Supplies ($0.71q)		27,910			29,110		1,200	F
Insurance ($6,000)		6,000			6,000		0	None
Miscellaneous expense ($5,000 + $0.40q)		20,200			21,400		1,200	F
Total expense		133,230			134,320		1,090	F
Net operating income	$	17,770		$	13,280	$	4,490	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.)