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		37,000			31,000
Revenue ($4.8q)	$	178,550		$	148,800		$	29,750		F
Expenses:
Wages and salaries ($37,400 + $1.6q)		100,000			87,000			13,000		U
Supplies ($0.9q)		32,750			27,900			4,850		U
Insurance ($14,400)		14,800			14,400			400		U
Miscellaneous expense ($7,400 + $0.4q)		24,100			19,800			4,300		U
Total expense		171,650			149,100			22,550		U
Net operating income	$	6,900		$	-300		$	7,200		F

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