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 ResultsBudgetVariances Customers served Revenue (3.60q) 39,000 38,000 $140,500 $136,800 $ 3,700 F Expenses Wages and salaries ($23,800$1.28q) Supplies (S0.68q) Insurance ($5,700) Miscellaneous expense ($4,700 $.37q) 16,160 18,760 73,720 72,440 1,280 U 23,240 25,840 2,600 F 5,700 5,700 2,600 F Total expense 118,820 122,740 3,920 F Net operating income $ 21,680 $ 14,060 $ 7,620 F