Squillace Corporation uses customers served as its measure of activity. During October, the company budgeted for 38,000 customers, but actually served 35,000 customers. The company has provided the following data concerning the formulas used in its budgeting and its actual results for October: 
Required:
Prepare the company's flexible budget performance report for October. Label each variance as favorable (F) or unfavorable (U).
Definitions:
Q8: The budgeted direct labor cost per unit
Q15: Suppose that the company decides that the
Q51: The activity variance for direct labor in
Q62: The desired ending inventory of Jurislon for
Q99: The cash budget must be prepared before
Q107: Mcgannon Clinic uses patient-visits as its measure
Q121: Retained earnings at the end of December
Q125: When the activity measure is the number
Q126: The activity variance for net operating income
Q142: The spending variance for cleaning equipment and