k inc. ope rates concession stands at a college football stadium. It uses sodas sold as its measure of activity woitpac Monthly planning budget amounts and actual results for the month of October are given in the table beow. Actual Revenue Elexible Activity Planning Results& Total & budget Variances (Static) Variance Spending Budget 32,000 $112,000 Sodas sold 30,000 $105,500 ($3.50q) Expenses COGS (1.00q) $31.000 $32,000 Wages and $1180o salaries ($9,000 + $.10q) $12.200 $4.800 Supplies ($.15) $4,400 $5,550 $5,600 Insurance $4,000 + $.05q) Rent ($4,000) S2800 $4 000