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 Planning Results Budget Variances Customers served 35,000 34,000 122,600 119,000 3,600 F Revenue (3.50q) Expenses: Wages and salaries ($23,400 $1.24q) 66,800 65,560 1,240 U Supplies ($0.64q) 19,560 21,760 2,200 F Insurance ($5,300) 5,300 5,300 Miscellaneous expense ($4,300 $.33q) 13,320 15,520 2,200 F Total expense 104,980 108,140 3,160 F 17,620 10,860 6,760 F Net operating income