Please solve bottom part

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 Comparison of Actual Results to Planning Budget For the Month Ended December 31 Actual Planning Results Budget Variances Customers served Revenue (3.50q) 25,000 24,000 S 88,000 84,000 $ 4,000 F Expenses: Wages and salaries (522,400 $1.14q Supplies (S0.54q) Insurance ($4,300) 50,900 49,760 .140 U 11,660 12960 1300 F 4,300 4 4,300 Miscellaneous expense ($3,300+$.34q) 10,160 11460 300 F Total expense 77,020 78.480 1460 F Net operaing income $ 10,9805,520 5,460 F Required 1Prepare a report showing the company's revenue and spending variances for December. (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance).) Revenue and Spending Variances For the Month Ended December 31 Actual Revenue and Spending Flexible Customers served 25,000 Revenue S 88,000 Expenses Wages and salaries Supplies 50,900 11,660 4,300 10.160 77,020 S 10,980 Total expense Net operating income