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

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