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 (3.40g) 29,000 28,000 $ 98,800 $ 95,200 $ 3,600 F Expenses Wages and salaries ($22,800+$1.18q)57,020 55,840 1,180 U Supplies ($0.58q) Insurance ($4,700) Miscellaneous expense ($3,700 .38q) 12,640 14,340 1,700F 14,540 16,240 1,700 F 4,700 4,700 Total expense 88,900 91,120 2,220 F Net operating income $ 9,900 4,080 $ 5,820F