please answer both questions !

Puget Sound Divers is a company that provides diving services such as underwater ship repairs to clients in the Puget Sound area. The company's planning budget for May appears below: Puget Sound Divers Planning Budget For the Month Ended May 31 Budgeted diving-houra (9) 400 Revenue ($440.000) $ 176,000 Expenses: Wages and salaries ($12,000 + $130.009) 64,000 Supplies ($6.009) 2,400 Equipment rental ($2,300 + $21.009) 10,700 Insurance ($3,900) 3,900 Miscellaneous (5510 + $1.500) 1, 110 Total expense 82, 110 $ 93,890 Net operating income During May, the company's actual activity was 390 diving-hours. Required: Prepare a flexible budget for May. (Round your answers to the nearest whole dollar.) Puget Sound Divers Flexible Budget For the Month Ended May 31 Revenue Expenses: Wages and salaries Supplies Proy 1 of 6 !!! Next > Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,800 pounds of oysters in August. The company's flexible budget for August appears below. Quilcene Oysteria Flexible Budget For the Month Ended August 31 Actual pounds (9) 7,800 Revenue (54.209) $ 32,760 Expenses: Packing supplies (50.359) 2,730 Oyster bed maintenance ($3,500) 3,500 Wages and salaries ($2,600 + $0.409) 5, 720 Shipping ($0.709) 5,460 Utilities ($1,270) 1,270 Other (5490 + $0.019) 568 Total expense 19,248 Net operating income $ 13,512 The actual results for August appear below. Quilcene Oysteria Income statement For the Month Ended August 31 Actual pounds 7.800 Revenue 5.27,400 Expenses Packing supplies 2,900 Oyster bed maintenance 3,360 Wages and salarien 6,130 Shipping 5,190 Utilities 1.080 Other 1,180 Total expense 19,840 Het operating income 5 7,552 DAR 2 Revenue $ 27,400 Expenses Packing supplies 2.900 Oyster bed maintenance 3,360 Wages and salaries 6,130 Shipping 5,190 Utilities 1.080 Other 1,188 Total expense 19,848 $ 7,552 Net operating income Required: Calculate the company's revenue and spending variances for August (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (l... zero variance). Input all amounts as positive values.) ped LOW inces Quilcene Oysteria Revenue and Spending Variances For the Month Ended August 31 Revenue Exponses Packing supplies Oyster bed maintenance Wages and salarios Shipping Utilities Other Total expense Nat operating income