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 $44,00043,000$

Revenue $($$$3\mathrm{.}60$q$)$ $ $158,100$ $ $154,800$ $ $3,300$ F

Expenses:

Wages and salaries $($$$24,300+$ $$1\mathrm{.}33$q$)82,82081,4901,330$ U

Supplies $($$$0\mathrm{.}73$q$)29,79031,3901,600$ F

Insurance $($$$6,200)6,2006,2000$ None

Miscellaneous expense $($$$5,200+$ $$0\mathrm{.}42$q$)23,10023,260160$ F

Total expense $141,910142,340430$ F

Net operating income $ $16,190$ $ $12,460$ $ $3,730$ 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.$)$