Need to know how to get the answers in the YELLOW highlighted columns only. The first image is the answer and the second is the information needed to get the answer.

\begin{tabular}{|c|c|c|c|c|c|c|c|} \hline \multicolumn{8}{|c|}{ Perfect Parties } \\ \hline \multicolumn{8}{|c|}{ Birthday Party Division Flexible Budget Performance Report } \\ \hline \multicolumn{8}{|c|}{ For the Month Ended June 30} \\ \hlinez & \begin{tabular}{c} Planning B \\ udget \end{tabular} & \multicolumn{2}{|c|}{ Activity Variances } & \begin{tabular}{l} Flexible B \\ udget \end{tabular} & \multicolumn{2}{|c|}{\begin{tabular}{l} Revenue and Spending Va \\ riances \end{tabular}} & Actual Results \\ \hline Number of parties & 80 & & & 92 & & & 92 \\ \hline Revenues & $36,000 & $5,400 & F & $41,400 & $1,840 & u & $39,560 \\ \hline Expenses & & - & & & & & \\ \hline Food costs & 7,200 & 1,080 & u & 8,280 & 368 & u & 8,648 \\ \hline Party supplies & 3,200 & 480 & u & 3,680 & 276 & F & 3,404 \\ \hline Party worker wages & 6,400 & 960 & u & 7,360 & 368 & u & 7,728 \\ \hline Administrative salaries & 3,700 & 0 & None & 3,700 & 200 & F & 3,500 \\ \hline Equipment depreciation & 1,200 & 0 & None & 1,200 & 0 & None & 1,200 \\ \hline Rent & 5,000 & 0 & None & 5,000 & 0 & None & 5.000 \\ \hline Total expenses & 26,700 & 2,520 & u & 29,220 & 260 & u & 29,480 \\ \hline Net operating income & $9,300 & $2,880 & F & $12,180 & $2,100 & u & $10,080 \\ \hline \end{tabular} 2 Perfect Parties, Incorporated has several divisions. One division provides birthday parties at their facility. 3 Each party sold provides entertainment, decorations, food, and party favors for 10 children. 4 The bookkeeper has prepared a report comparing actual results for the month of June to budgeted results