Data table 8. Fill in the missing numbers in the performance report. Be sure to indicate whether variances are favorable (F) or unfavorable (U). (Enter the variances as positive numbers. Label each variance as favorable (F) or unfavorable (U). If the variance is 0 , make sure to enter in a "0". A variance of zero is considered favorable.) Surf Time Flexible Budget Performance Report: Sales and Operating Expenses For the Year Ended April 30 Output units (pools installed) Sales revenue Operating expenses: Variable expenses Fixed expenses Total operating expenses