answer all, thank you

The Gourmand Cooking School runs short cooking courses at its small campus. Management has identied two cost drivers it uses in its budgeting and performance reportsthe number of courses and the total number of students. For example, the school might run two courses in a month and have a total of 61 students enrolled in those two courses. Data concerning the company's cost formulas appear below: Fixed Cost per Cost per Cost per Month Course Student Instructor wages $2,960 Classroom supplies $310 Utilities $1.200 $ 90 Campus rent $5,000 Insurance $2.000 Administrative expenses $4,000 is 46 $ 5 ' For example, administrative expenses should be $4,000 per month plus $46 per course plus $5 per student. The company's sales should average $880 per student. The company planned to run four courses with a total of 61 students; however, it actually ran four courses with a total of only 51 students. The actual operating results for September were as follows: Actual Revenue $50,780 Instructor wages $11,120 Classroom supplies $18,760 Utilities $ 1,970 Campus rent $ 5,000 Insurance $ 2,140 Administrative expenses $ 3.915 [ Required: Prepare a flexible budget performance report that shows both revenue and spending variances and activity variances 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.) Gourmand Cooking School Flexible Budget Performance Report For the Month Ended September 30 Flexible Planning Actual Results Budget Budget Courses 4 Students 51 Revenue 50,780 Expenses: Instructor wages 11, 120 Classroom supplies 18,760 Utilities 1,970 Campus rent 5,000 Insurance 2, 140 Administrative expenses 3,915 Total expense 42,905 Net operating income 7,875Ray Company provided the following excerpts from its Production Department's exible budget performance report. Required: Complete the Production Department's Flexible Budget Performance Report. (Indicate the effect of each variance by selecting "F" fl favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Input all amounts as positive values. Round "rate per hour" answers to 2 decimal places.) Labor-hours (q) Direct labor Indirect labor Utilities Supplies Equipment depreciation Factory administration Total expense Milano Pizza is a small neighborhood pizzeria that has a small area for in-store dining as well as offering take-out and free home delivery services. The pizzeria's owner has determined that the shop has two major cost driversthe number of pizzas sold and the number of deliveries made. The pizzeria's cost formulas appear below: Fcloxsid Cost per Cost per per Month Pizza Dellvery Pizza ingredients $ 4.40 Kitchen staff $6.350 Utilities $ 830 $ 0.50 Delivery person $3.30 Delivery vehicle $ 850 $1.40 Equipment depreciation $ 576 Rent $2.310 Miscellaneous $ 950 $ 0.25 , In November, the pizzeria budgeted for 2,220 pizzas at an average selling price of $21 per pizza and for 200 deliveries. Data concerning the pizzeria's actual results in November were as follows: Actual Results Pizzas 2.320 Deliveries 180 Revenue $ 49.490 Pizza ingredients $ 11.170 Kitchen staff $ 6.290 Utilities $ 995 Delivery person $ 594 Delivery vehicle $ 1.030 Equipment depreciation $ 576 Rent $ 2,310 Miscellaneous $ 922 1. Complete the exible budget performance report that shows both revenue and spending variances and activity variances for the pizzeria for November. (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.) Pizzas Deliveries 180 Revenue Expenses: Pizza ingredients 11,170 Kitchen staff 6,290 Utilities 995 Delivery person Delivery vehicle Equipment depreciation 576 Rent 2,310 Miscellaneous Total expense $ Net operating income Boyne University offers an extensive continuing education program in many cities throughout the state. For the convenience of its faculty and administrative staff and to save costs, the university operates a motor pool. The motor pool's monthly planning budget is based on operating 21 vehicles; however, for the month of March the university purchased one additional vehicle. The motor pool furnishes gasoline, oil, and other supplies for its automobiles. A mechanic does routine maintenance and minor repairs. Major repairs are performed at a nearby commercial garage. The following cost control report shows actual operating costs for March of the current year compared to the planning budget for March. Boyne University Motor Pool Cost Control Report For the Month Ended March 31 (Over) March Planning Under Actual Budget Budget Miles 58,100 50,100 Autos 22 21 Gasoline $ 9,485 $ 8,517 $ (968) Oil, minor repairs, parts 3.340 3.006 (334) Outside repairs 1,040 861 (179) Insurance 1,720 1,596 (124) Salaries and benefits 8,610 8,610 a Vehicle depreciation 4.422 4,221 (201) Total $28.617 $26.811 $ (1.806) ' The planning budget was based on the following assumptions: a. $0.17 per mile for gasoline. b. $0.06 per mile for oil, minor repairs, and parts. c. $41 per automobile per month for outside repairs. d. $76 per automobile per month for insurance. e. $8,610 per month for salaries and benets. f. $201 per automobile per month for depreciation. Required: 1. Calculate the spending variances for March. (indicate the effect of each variance by selecting "F" for favorable, "U" f unfavorable. and "None" for no effect (i.e., zero variance). Input all amounts as positive values.) Gasoline Oil, minor repairs. parts Outside repairs Insurance Salaries and benets Vehicle depreciation Total