2.00 The Body Shop budgeted for 3.400 massages in February but it actually performed 3,575 massages. The following are its budget formulas and its actual results for February Fixed cost Variable per per month massage Revenue $ $ 78.50 Personnel expenses $ 38,300 $ 34.90 Supplies $ 1,500 $ 19.00 Occupancy expenses $ 12,900 $ Administrative expenses $ 8,300 $ 2.20 Actual results Revenue $ 321,750 Personnel expenses $ 186,500 Supplies 5 69,230 Occupancy expenses $ 12,900 Administrative expenses $ 11,010 Prepare a report which shows only the revenue and spending variances