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 28,200 30,250 Revenue ($3.60q) $ 100,400 $ 108,900 $ 8,500 U Expenses: Wages and salaries ($26,400 + $1.20q) 51,000 62,700 11,700 F Supplies ($0.50q) 17,200 15,125 2,075 U Insurance ($ 7,800) 7,700 7,800 100 F Miscellaneous expense ($6,600 + $0.40q) 14,000 18,700 4,700 F Total expense 89,900 104,325 14,425 F Net operating income $ 10,500 $ 4,575 $ 5,925 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.)