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 Revenue (3.60q) 46,000 45,000 $165,300 $ 162,000 $ 3,300 F Expenses Wages and salaries ($24,500 $1.35q) Supplies ($0.75q) Insurance ($6,400) Miscellaneous expense ($5,400+ $.44q) 86,600 85,250 1,350 U 31,950 33,750 ,800 F 6,400 25,200 0 6,400 23,400 1,800 F Total expense 148,350 150,600 2,250 F Net operating income $ 16,950 $ 11,400 $ 5,550 F