A B C D fx Perfect Parties, Inc. has several divisions. One division provides birthday parties E F G H Perfect Parties, Inc. has several divisions. One division provides birthday parties at their facility. Each party sold provides entertainment, decorations, food, and party favors for 10 children. The bookkeeper has prepared a report comparing actual results for the month of June to budgeted results. Perfect Parties Birthday Party Division Analysis of Revenues and Costs For the Month Ended June 30 Planning Budget Actual Results Variances Number of parties 80 92 2 3 Revenue 4 Expenses: $ 36,000 $ 39,560 S 3,560 F 5 Food costs 7,200 8,648 1,448 U 6 Party supplies 3,200 3,404 204 U 7 Party worker wages 6,400 7,728 1,328 U 8 Administrative salaries 3,700 3,500 200 F 19 Equipment depreciation 1,200 1,200 None 20 Rent 5,000 5,000 None 21 Total expense 26,700 29,480 2,780 U 22 Net operating income S 9,300 $ 10,080 S 780 F K