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		34,000			29,500
Revenue ($4.8q)	$	164,000		$	141,600		$	22,400		F
Expenses:
Wages and salaries ($37,100 + $1.6q)		94,600			84,300			10,300		U
Supplies ($0.6q)		20,000			17,700			2,300		U
Insurance ($14,100)		14,350			14,100			250		U
Miscellaneous expense ($7,100 + $0.4q)		22,450			18,900			3,550		U
Total expense		151,400			135,000			16,400		U
Net operating income	$	12,600		$	6,600		$	6,000		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 Variances Flexible Budget Customers served Expenses: Total expenses Net operating income Cicchetti Corporation Flexible Budget Performance Report Part 2 For the Month Ended December 31 Flexible Budget Activity. Variances Planning Budget Customers served Expenses Total expenses Net operating income