Please show calculations, thank you

Bickel 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 November:

Bickel Corporation
Comparison of Actual Results to Planning Budget
For the Month Ended November 30
	Actual Results			Planning Budget		Variances
Customers served		23,000			22,000
Revenue ($3.50q)	$	80,400		$	77,000	$	3,400	F
Expenses:
Wages and salaries ($22,200 + $1.12q)		47,960			46,840		1,120	U
Supplies ($0.52q)		10,340			11,440		1,100	F
Insurance ($4,100)		4,100			4,100		0	None
Miscellaneous expense ($3,100 + $0.32q)		9,040			10,140		1,100	F
Total expense		71,440			72,520		1,080	F
Net operating income	$	8,960		$	4,480	$	4,480	F

Required:

Prepare the company's Comprehensive Performance Report for November. Label each variance as favorable (F) or unfavorable (U). (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Input all amounts as positive values.)

Bickel Corporation

Comprehensive Performance Report

For the month Ended November 30

	Actual results	Flexible budget variance	F None U	Flexible budget	Sales volume variance	F None U	Planning budget
Customers served	23,000			23,000			22,000
Revenue
Expenses
Wages &salaries
Supplies
Insurance
Miscellaneous expense
Total expense
Net operating income