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 34.000 33,000 116,300 112,200 4.100 F Revenue (3.40q) Expenses Wages and salaries ($23,300 $1.23q) 65,120 63,890 1.230 U Supplies ($0.63q) 18,690 20,790 2.100 F Insurance ($5,200) 5,200 5.200 Miscellaneous expense ($4,200 $.32q) 12,660 14,760 2.100 F Total expense 101,670 104.640 2,970 F 14,630 7,560 7,070 F Net operating income