Assume that the amount of one of a company's fixed expenses in its flexible budget is $46,000. The actual amount of the expense is $48,600 and the amount in the company's planning budget is $46,000. The spending variance for this expense is: O $0 0 9600 0 O $2,600 F $5,200 U Assume that the amount of one of a company's fixed expenses in its flexible budget is $46,000. The actual amount of the expense is $47,000 and the amount in the company's planning budget is $46,000. The activity variance for this expense is: SO $1.000 U O $1,000 F $2.000 U Assume that a company's revenue in its flexible budget is $76,000. Its actual amount of revenue is $68,400 and the amount of revenue in the company's planning budget is $78,000. The amount of the revenue variance is: $9,600 U 0 $ 600 / 57,600 F O $5,600 Assume that a company's budgeted revenue per unit is $80. The company's planned level of activity was 2,000 units and its actual level of activity was 2,200 units. Its actual revenue was $104,000. The company's revenue variance is: $6,000 U 55,000 F $4,000 F $4,000 U