Fill in the blanks and mark whether it is favorable or unfavorable when applicable (ex: 4500 or 60F). Assume Revenues, Direct Labor, Direct Materials are variable. Assume Manufacturing Overhead and Selling & Administrative Expenses are fixed. Actual Spending Variance Flexible Activity Variance Budgeted Units 710 Revenues 30000 650 27235 Direct Labor 8810 8125 Direct 3280 2990 Materials Manufacturing 630 585 Overhead S&A Expenses 1110 975 Income 16170 14560