A report prepared by a government official comparing actual costs to budgeted costs for the blood bank appears below. Continued support from the government depends on the blood banks ability to demonstrate control over its costs.

St. Lucia Blood Bank Cost Control Report For the Month Ended September 30
	Actual Results		Planning Budget		Variances
Liters of blood collected		610		490
Medical supplies	$	10,437	$	8,575	$	1,862	U
Lab tests		6,213		5,978		235	U
Equipment depreciation		4,060		3,700		360	U
Rent		1,600		1,600		0
Utilities		894		800		94	U
Administration		12,669		12,119		550	U
Total expense	$	35,873	$	32,772	$	3,101	U

The government official who prepared the report countered that all of the figures had been submitted by the blood bank to the government; he was just pointing out that actual costs were a lot higher than promised in the budget.

The following cost formulas were used to construct the planning budget:

	Cost Formulas
Medical supplies	$17.50q
Lab tests	$12.20q
Equipment depreciation	$3,700
Rent	$1,600
Utilities	$800
Administration	$10,600 + $3.10q

Required:

1.Complete the flexible budget performance report for September. (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Input all amounts as positive values.)