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 bank's ability to demonstrate control over its costs. Saint Lucia Blood Bank Cost Control Report For the Month Ended September 30 Actual Planning Results Budget Variances Liters of blood 570 450 collected Medical supplies $ $ 8,775 $u 1,890 Lab tests 6,084 5,850 234 U Equipment depreciation 4,100 380 V Rent 1,800 1,800 0 Utilities 1,002 900 102 U Administration 12,945 12,375 570 U $ $ Total expense U 36,976 33,800 3,176 10,665 4,480 The managing director of the blood bank was very unhappy with this report, claiming that his costs were higher than expected due to the emergency on the neighboring islands. He also pointed out that the additional costs had been fully covered by payments from grateful recipients on the other islands. 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: Medical supplies Lab tests Equipment depreciation Rent Utilities Administration Cost Formulas $19.500 $13.009 $4,100 $1,800 $900 $10,800 + $3.500 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.) Liters of blood collected Medical supplies Lab tests Equipment depreciation Rent Utilities Administration Saint Lucia Blood Bank Flexible Budget Performance Report For the Month Ended September 30 Actual Flexible Results Budget 570 $ 10,665 6,084 4,480 1,800 1,002 12,945 $ 36,976 Planning Budget 450 $ 8,775 5,850 4,100 1,800 900 12,375 $33,800 Total expense