ACME Corp. prepared the planning budget items based on $1700$ serving of meals for a period. Actually $1800$ meals are served during the period and financial records are given below. Prepare the Flexible Budget of the period, compute the variances and evaluate if $(F)$ or $(U),$ compute and examine the Direct Material and Direct Labor Variances. $(40$ Pts$)$

Budgeted Results on $1700$ meals

$\backslash$table$[[,$Fixed,Variables,$],[$Revenue$,,$$$\frac{16\mathrm{.}50}{C},],[\backslash$table$[[$Ingredients$],[$Wages and Galarioar$]],,$$$\frac{6\mathrm{.}25}{C},(1\mathrm{.}808$ KG$.],[\backslash$table$[[$Wages and Salaries$],[$Utilities$]],,$$$12,\frac{50}{H},(850H)$ Im very confused as to do we use $1800$ and $900$H or do we use both $1700$ and $1800$ for each? I hope you get my point thank you