Garing Urban Diner is a charity supported by donations that provides free meals to the homeless. The diner's budget for March was based on 3,600 meals. The diner's director has provided the following cost data to use in the budget: groceries, $2.20 per meal; kitchen operations, $4,300 per month plus $1.90 per meal; administrative expenses, $3,300 per month plus $0.20 per meal; and fundraising expenses, $1,000 per month. The director has also provided the diner's statement of actual expenses for the month: Garing Urban Diner Statement of Expenses For the Month Ended March 31 Actual meals... 3.800 Groceries Kitchen operations Administrative expenses Fundraising expenses. Total expense $ 8.420 10,960 4,070 970 $24.420 Required: Prepare a report showing the diner's spending variances for each of the expenses and for total expenses for March. Label each variance as favorable (F) or unfavorable (U)