I need help with determining between favorable and unfavorable. I don't understand how to do that.

The Gourmand Cooking School runs short cooking courses at its small campus. Management has identified two cost drivers it uses in its budgeting and performance reports-the number of courses and the total number of students. For example, the school might run two courses in a month and have a total of 62 students enrolled in those two courses. Data concerning the company's cost formulas appear below: Fixed Cost per Cost per Month Course $ 2,920 Cost per Student $ 300 $ 55 Instructor wages classroom supplies Utilities Campus rent Insurance Administrative expenses $1,240 $4,600 $2,300 $3,800 $ 40 $ 4 For example, administrative expenses should be $3,800 per month plus $40 per course plus $4 per student. The company's sales should average $900 per student. The company planned to run four courses with a total of 62 students; however, it actually ran four courses with a total of only 58 students. The actual operating results for September appear below: Revenue Instructor wages Classroom supplies Utilities Campus rent Insurance Administrative expenses Actual $ 52,900 $ 10,960 $ 18,450 $ 1,870 $ 4,600 $ 2,440 $ 3,634 Required: Prepare a flexible budget performance report that shows both revenue and spending variances and activity variances for September. (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Input all amounts as positive values.) Required: Prepare a flexible budget performance report that shows both revenue and spending variances and activity variances for September. (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Input all amounts as positive values.) Gourmand Cooking School Flexible Budget Performance Report For the Month Ended September 30 Actual Results Flexible Budget Planning Budget Courses 4. 4 4 Students 58 58 62 Revenue $ 52,900 $ 700 $ 52,200 $ 3,600 $ 55,800 Expenses: Instructor wages Classroom supplies 720 o None 1,050 1,200 O None Utilities 410 Campus rent 11,680 18,600 1,460 4,600 2,300 4,208 O None 10,960 18,450 1,870 4,600 2,440 3,634 41,954 10,946 0 None 11,680 17,400 1,460 4,600 2,300 4,192 41,632 $ 10,568 Insurance 140 O None Administrative expenses 558 16 Total expense 322 1,216 $ 2,384 42,848 12,952 Net operating income $ $ 378 $