Case 3: Harrald's Fish House is a family-owned restaurant that specializes in Scandinavian-style seafood. Data concerning the restaurant's monthly revenues and costs appear below (q refers to the number of meals served): Revenue.. Cost of ingredients .. Wages and salaries Utilities Rent... Miscellaneous Formula $16.500 $6.259 $10,400 $800 + $0.207 $2,200 $600 + $0.800 Required: 1. Prepare the restaurant's planning budget for April assuming that 1.900) meals are served. 2. Assume that 1,800 meals were actually served in April. Prepare a flexible budget for this level of activity. 3. The actual results for April appear below. Compute the revenue and spending variances for the restaurant for April. Revenue..... Cost of ingredients. Wages and salaries. Utilities Rent.. Miscellaneous $27,920 $11,110 $10,130 $1,080 $2,200 $2,240