8.33 Calculating sales and flexible budget variances For the month of April, Tom and Lynda had forecasted gym membership at 950 members. Tom and Lynda expect to collect $100 as the monthly fee from each member and to spend $35 in variable costs per member per month. Tom and Lynda budget $42,000 toward fixed costs. Actual results for April show membership at 975 members, revenues at $98,100, fixed costs at $43,000, and profit at $20,975. Required: Calculate the following: (Input all amounts as positive values and denote whether each variance is favorable (F) or unfavorable (U); If an answer is zero, please enter zero for the amount and select NA for the variance.) |(1) sales volume variance (2) sales price variance |(3) variable cost variance (4) fixed cost variance Be sure to mark each variance as being favorable (F) or unfavorable (U) or None if there is no variance