TB Problem Qu. 9-395 (Algo) Bickel Corporation uses customers served as...

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	24,560	25,400
Revenue ($3.60q)	$ 87,700	$ 91,600	$ 4,700	U
Expenses:
Wages and salaries ($22,600 + $1.20q)	49,300	53,400	3,700	F
Supplies ($0.50q)	13,400	12,900	900	U
Insurance ($ 6,100)	6,000	6,100	100	None
Miscellaneous expense ($4,900 + $0.40q)	12,300	15,700	3,000	F
Total expense	79,800	87,300	5,900	F
Net operating income	$ 6,700	$ 5,500	$ 1,600	F

Required:

Prepare the company's flexible budget 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.)