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 3,600 meals. The diner's director has provided the following cost formulas to use in budgets:

Fixed element Variable element

per meal

Groceries........................................................... $0 $2.25

Kitchen operations....................................... $5,400 $1.75

Administrative expenses............................... $2,000 $0.82

Fundraising expenses.................................. $1,300 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 4/30

Actual Meals.................................................. 4,100

Groceries..................................................... $8,645

Kitchen operations........................................ 12,435

Administrative expenses................................. 4,605

Fundraising expenses..................................... 1,320

Total expenses........................................... $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).