d. What is spending variance for total expenses? (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance)).

A B D E Chapter 9: Applying Excel 1 2 3 Data $ 16.50 a 6.259 $ $ $ + $ 0.209 4 Revenue 5 Cost of ingredients 6 Wages and salaries 7 Utilities 8 Rent 9 Miscellaneous 10 11 Actual results: 12 Revenue 13 Cost of ingredients 14 Wages and salaries 10,400 800 2,200 600 $ S + $ 0.80 9 $ $ $ 15 Utilities 29,260 11,550 10,325 1,185 2,200 2,065 $ 16 Rent $ 17 Miscellaneous $ 18 19 Planning budget activity 20 Actual activity 1,700 meals served 1,800 meals served