Exchange Corp. is a company that acts as a focilitator in tex-favored real estate swaps. Such swaps, know as 1031 exchanges, permit participants to avoid some or all of the capital gains taxes that would otherwise be due. The bookkeeper for the company has been asked to prepare a report for the company to help its owner/manager analyze performance. The first such report appears below: Note that the revenues and costs in the above report are unit revenues and costs. For example, the average office expense is \\( \\$ 269 \\) per exchange completed on the planning budget; whereas, the average actual office expense is \\( \\$ 235 \\) per exchange completed. Legal and search fees is a variable cost; office expenses is a mixed cost; and equipment depreciation, rent, and insurance are fixed costs. In the planning budget, the fixed component of office expenses was \\( \\$ 5,250 \\). All of the company's revenues come from fees collected when an exchange is completed. 1. Is the report prepared by the bookkeeper useful as a performance report? 2. Complete the performance report that would help the owner/manager assess the performance of the company in May. Complete this question by entering your answers in the tabs below. Complete the performance report that would help the owner/manager assess the performance of the company in May. (Indicat variance by selecting \"F\" for favorable, \"U\" for unfavorable, and \"None\" for no effect (1.e., zero variance). Input all amounts as