Data
Revenue			$16.50	q
Cost of ingredients			$6.25	q
Wages and salaries	$10,400
Utilities	$800	+	$0.20	q
Rent	$2,200
Miscellaneous	$600	+	$0.80	q
Actual results:
Revenue	$29,575
Cost of ingredients	$11,300
Wages and salaries	$10,650
Utilities	$1,205
Rent	$2,200
Miscellaneous	$2,000
Planning budget activity	1,700	meals served
Actual activity	1,800	meals served

a. What is the activity variance for revenue? (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance)).

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

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

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)).