please answer both questions

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 50 students enrolled in those two courses. Data concerning the company's cost formulas appear below: Fixed Cost per Cost per Cost per Month Student Course $ 3,080 Instructor vages Classroom supplies Utilities $260 $ 870 $ 130 Campus rent $ 4,200 Insurance $ 1,890 Administrative expenses $ 3,270 $15 $4 For example, administrative expenses should be $3,270 per month plus $15 per course plus $4 per student. The company's sales should average $800 per student. The company planned to run three courses with a total of 45 students; however, it actually ran three courses with a total of only 42 students. The actual operating results for September were as follows: Actual Revenue $ 32,400 Instructor wages Classroom supplies Utilities $9,080 $8,540 $1,530 $ 4,200 $ 1,890 Campus rent Insurance Administrative expenses $ 3,790 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 Flexible Planning Budget Actual Results Budget 3 Courses Students S Revenue Expenses: Instructor wages Classroom supplies Utilities Campus rent Insurance Administrative expenses Total expense Net operating income 5 42 32,400 9,080 8,540 1,530 4,200 1,890 3,790 29,030 3,370 Jake's Roof Repair has provided the following data concerning its costs: Fixed Cost Cost per per Month Repair-Hour $ 23,200 $ 16.30 $ 8.60 Wages and salaries. Parts and supplies. Equipment depreciation Truck operating expenses Rent $ 1,600 $ 0.40 $ 6,400 $ 1.70 $ 3,480 Administrative expenses $ 4,500 $ 0.80 For example, wages and salaries should be $23,200 plus $16.30 per repair-hour. The company expected to work 2,800 re- May, but actually worked 2,900 repair-hours. The company expects its sales to be $44.50 per repair-hour. Required: Compute the company's activity variances for May. (Indicate the effect of each variance by selecting "F" for favorable, "U unfavorable, and "None" for no effect (i.e., zero variance). Input all amounts as positive values.) Jake's Roof Repair Activity Variances For the Month Ended May 31 Revenue Expenses: Wages and salaries Parts and supplies Equipment depreciation Truck operating expenses Rent Administrative expenses Total expense Net operating income