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 ResultsBudget Variances Customers served Revenue (3.50q) 41,00040,000 $ 143,000 $140,000 $ 3,000 F Expenses Wages and salaries ($24,000 $1.30q)77,300 76,000 1,300 U Supplies ($0.70g) Insurance ($5,900) Miscellaneous expense ($4,900 + $.39q)17,700 20,500 2,800 F 25,200 28,000 2,800 F 5,900 5,900 0 Total expense 126,100 130,400 4,300 F Net operating income $ 16,900 $ 9,600 $ 7,300 F