Cicchetti 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 December: Cicchetti Corporation Comparison of Actual Results to Planning Budget For the Month Ended December 31 Actual Results Planning Budget Variances Customers served 42,000 38,000 Revenue ($5.0q) $ 211,200 $ 190,000 $ 21,200 F Expenses: Wages and salaries ($37,900 + $1.8q) 117,400 106,300 11,100 U Supplies ($0.6q) 24,400 22,800 1,600 U Insurance ($14,900) 15,550 14,900 650 U Miscellaneous expense ($7,900 + $0.5q) 31,050 26,900 4,150 U Total expense 188,400 170,900 17,500 U Net operating income $ 22,800 $ 19,100 $ 3,700 F