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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 36.000 35.000 Revenue (3.40g 122,800 119,000 3,800 F Expenses: Wages and salaries ($23,500 $1.25q) 68,500 67,250 1,250 U Supplies ($0.65q) 20,450 22,750 2.300 F 5,400 Insurance ($5,400) 5,400 Miscellaneous expense ($4,400 $.34q) 14,000 16,300 2,300 F Total expense 108.350 111,700 3.350 F Net operating income 14,450 7,300 7,150 F