2. Hernande Urban Diner is a charity supported by donations that provides free meals to the homeless. The diner's budget for October was based on 2,800 meals. The diner's director has provided the following cost data to use in the budget: groceries, $2.45 per meal; kitchen operations, $5,200 per month plus $1.70 per meal; administrative expenses, $2,600 per month plus $0.65 per meal; and fundraising expenses, $1,100 per month. The director has also provided the diner's statement of actual expenses for the month: Required: Prepare a report showing the diner's spending variances for each of the expenses and for total expenses for October. Label each variance as favorable (F) or unfavorable (U)