1. Roger Company' sells one product, and has provided the following variable and fixed estimates for budgeting purposes. For the month of August, it planned on selling 200 units, but actual units sold were 180 units. Actual revenue for the month was $4,410 and actual operating costs were $3,865. a. What is the amount shown for revenue under the flexible snd planning budget for August? b. What is the amount shown for total operating costs under the flexible and planning budgets for August? c. Find the activity variance for revenue and operating costs for August. What would these variances indicate? d. Find the revenue and spending variance for revenue and operating costs for August. What would these variances indicate