Performance report: Actual results Revenue and spending variance Activity Flexible Budget Variances Planning budget Actual customers served 29000 29000 25000 Revenue $90,000 89900 77500 Expenses Wages and salaries 47000 46900 43700 Supplies 17000 17400 15000 Insurance 5300 5300 5300 Miscellaneous expense 8900 9000 8200 Total expense 78200 78600 72200 Net operating income $11,800 11300 5300