Ensley Corporation uses customers served as its measure of activity. The following report compares the planning budget to the actual operating results for November: (35 points)

Ensley Corporation
Comparison of Actual Results to Planning Budget
For the Month Ended November 30
	Actual Results			Planning Budget			Variances
Customers served		24,000				25,000
Revenue ($3.60q)	$	85,700			$	90,000		$	4,300		U
Expenses:
Wages and salaries ($22,200 + $1.20q)		48,900				52,200			3,300		F
Supplies ($0.50q)		13,000				12,500			500		U
Insurance ($5,700)		5,600				5,700			100		F
Miscellaneous expense ($4,500 + $0.40q)		11,900				14,500			2,600		F
Total expense		79,400				84,900			5,500		F
Net operating income	$	6,300			$	5,100		$	1,200		F

Required:

Prepare the company's flexible budget performance report for November. Label each variance as favorable (F) or unfavorable (U).