Freeway Driving School offers driving lessons. The school's owner and manager has been attempting to evaluate performance and control costs using a variance report that compares the planning budget to actual results. The school performed 175 lessons but had planned on only 170 for the month of June. Management has provided the below revenue and cost standards and the Revenue and Expense Fixed element Variable element per lesson per month Instructor Wages Fuel Facility Expenses Freeway Driving School Income Statement For the Month Ended June 30 175 Actual Lessons Instructor 10,870 Fuel Facility 1,870 Total expense Req a: If the school performed 175 lessons but had planned on only 170, is managements comparison of actual results to the planning budget an appropriate comparison. Why or why not? Req b Using the information above, prepare a report showing the revenue and spending variances for each of the line items on the June income statement. Label each variance as favorable (F) or unfavorable (U). Be sure to calculate and label the total expense and total income variances