5. Lueders Memorial Diner is a charity supported by donations that provides free meals to the homeless. The diner's budget for April was based on 3,800 meals. The diner's director has provided the following cost formulas to use in budgets: Groceries Kitchen operations..... Administrative expenses....... Fundraising expenses Fixed element per month $0 $5,400 $2,000 $1,300 Variable element per meal $2.15 $1.85 $0.65 $0.00 The director has also provided the diner's statement of actual expenses for the month: Lueders Memorial Diner Statement of Expenses For the Month Ended April 30 Actual meals 4,100 Groceries Kitchen operations Administrative expenses Fundraising expenses Total expense $ 8.645 12.435 4,605 1320 $27.005 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)