Cotillo Corporation uses customers served as its measure of activity.During December,the company budgeted for 29,000 customers,but actually served 27,000 customers.The company bases its budgets on the following information: Revenue should be $4.40 per customer served.Wages and salaries should be $33,300 per month plus $1.80 per customer served.Supplies should be $0.60 per customer served.Insurance should be $8,900 per month.Miscellaneous expenses should be $4,600 per month plus $0.10 per customer served.The company reported the following actual results for December: 
Required:
Prepare the company's flexible budget performance report for December.Label each variance as favorable (F) or unfavorable (U).
Definitions:
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