$3.)$ is a charity supported by donations that provides free meals to the homeless. The diner's budget for April was based on $2,700$ meals. The diner's director has provided the following cost formulas to use in budgets:

Fixed element

per month Variable element per meal

Groceries $0$ $ $3\mathrm{.}50$

Kitchen operations $ $5,900$ $ $1\mathrm{.}55$

Administrative expenses $ $3,000$ $ $0\mathrm{.}75$

Fundraising expenses $ $1,500$ $ $0\mathrm{.}00$

$-$

The director has also provided the diner's statement of actual expenses for the month:

Chaudhuri Memorial Diner

Statement of Expenses

For the Month Ended April $30$

Actual meals $2,600$

Groceries $ $9,340$

Kitchen operations $10,300$

Administrative expenses $4,890$

Fundraising expenses $1,540$

Total expense $ $26,070$

Required:

Prepare a flexible budget performance report showing both the activity variances and the spending variances for each of the expenses and for total expenses for April. Label each variance as favorable $($F$)$ or unfavorable $($U$).$