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		45,000			42,000
Revenue ($4.5q)	$	203,150		$	189,000		$	14,150		F
Expenses:
Wages and salaries ($36,800 + $1.8q)		120,600			112,400			8,200		U
Supplies ($0.8q)		35,050			33,600			1,450		U
Insurance ($13,800)		13,900			13,800			100		U
Miscellaneous expense ($6,800 + $0.4q)		26,400			23,600			2,800		U
Total expense		195,950			183,400			12,550		U
Net operating income	$	7,200		$	5,600		$	1,600		F

Required: Prepare the company's flexible budget performance report for December. Select each variance as favorable (F), unfavorable (U) or "None".

Cicchetti Corporation Flexible Budget Performance Report Part 1 For the Month Ended December 31
	Actual Results			Revenue and Spending			flexible budget
Customers served
Revenue
Expenses:
Wages and salaries
Supplies
Insurance
Miscellaneous expense
Total expense
Net operating income

Cicchetti Corporation Flexible Budget Performance Report Part 2 For the Month Ended December 31
	Actual Results			Revenue and Spending			flexible budget
Customers served
Revenue
Expenses:
Wages and salaries
Supplies
Insurance
Miscellaneous expense
Total expense
Net operating income