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 Budget		Actual Results		Variances
Customers served		24,000		25,000
Revenue (3.50q)	$	84,000	$	88,000	$	4,000	F
Expenses:
Wages and salaries ($22,400 + $1.14q)		49,760		50,900		1,140	U
Supplies ($0.54q)		12,960		11,660		1,300	F
Insurance ($4,300)		4,300		4,300		0
Miscellaneous expense ($3,300 + $.34q)		11,460		10,160		1,300	F
Total expense		78,480		77,020		1,460	F
Net operating income	$	5,520	$	10,980	$	5,460	F

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.)