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 43,000 42,000 150,300 $147,000 3,300 F Revenue (3.50q) Expenses: Wages and salaries ($24,200 +$1.32q) 80,960 79,640 1,320 U Supplies ($0.72q) 28,840 30,240 1,400 F Insurance ($6,100) 6,100 6,100 Miscellaneous expense ($5,100 $.41q) 20,920 22,320 1,400 F Total expense 136,820 138,300 1,480 F 13,480 8,700 4,780 F Net operating income