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 30,000 29.000 105,200 $101,500 3,700 F Revenue (3.50q) Expenses: Wages and salaries ($22,900 $1.19q) 58.600 57.410 1.190 U Supplies ($0.59q) 15.310 17.110 1.800 F Insurance ($4,800) 4.800 4.800 Miscellaneous expense ($3,800 $.39q) 13,310 15.110 1.800 F Total expense 92.020 94,430 2.410 F 13, 180 7,070 6,110 F Net operating income