please explain how to arrive to those answers.

The next two questions are based on the following: IU Corporation is a manufacturer of umbrellas and is reviewing is planning (static for the month of June. The company collected the following cost data: opet prepared at the beginning of June and actual results Budgeted Number of units sold Price per unit Variable cost per unit Total fixed cost for the month 13 $ 10 Actual 7 units SII S6 $20 5 Revene variance for June Spending variance for operating income for June 5 S 10 Favorable 6 Unfavorable 15 Ampute the company's budgeted fixed cost for June 514 $26 536 544 E None of the above. 16 Compute the company's activity variance for operating income. SI5 Favorable $15 Unfavorable $30 Favorable 530 Unfavorable E. None of the above