Tajiri 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 May: Tajiri Corporation Comparison of Planning Budget to Actual Results For the Month Ended May 31 Planning Actual Budget Results Variances Customers served 39,000 40,000 132,600 136,500 3,900 F Revenue (3.40q) Expenses: Wages and salaries ($23,900 $1.29q) 74,210 75,500 1,290 U Supplies ($0.69q) 26,910 24,210 2,700 F Insurance ($5,800) 5,800 5,800 Miscellaneous expense ($4,800 $.38q) 19,620 16,920 2,700 F Total expense 126,540 122,430 4,110 F 6,060 14,070 8,010 F Net operating income Required: 1. Prepare the company's flexible budget performance report for May. Label each variance as favorable (F) or unfavorable (U). (Input all amounts as positive values. Leave no cells blank be certain to enter "0" wherever required. Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Omit the sign in your response.)