Planned and Actual Units $($meals$)$ are given below

$1$ Prepare a Flexible Budget

$2$ Determine the Activity Variances and comment on the area$($s$)$ of concern for management

$\backslash$table$[[$Given:$,$Revenue,$\backslash$table$[[25$ per passenger$],[5200$ flat $-$ plus$]],,2$ per passenger$],[$Vessel Operating Costs,$480$ per cruise $-$ plus$],[$Advertising$,1700$ flat,,$],[,$Administrative Costs,$4300$ flat $-$ plus,$24$ per cruise $-$ plus,$1$ per passenger$],[,$Insurance,$2900$ flat,,$]]$