please give the calculation for each question!

thanks

TripleDouble, Inc The following information is related to TripleDouble, Inc.'s budgets and actual performance for the last period. Actual Results Planning Budget Flexible Budget Revenue $296,500 $299,800 $286,500 COGS 99,680 101,360 101,480 80,100 82,400 78,421 I Salaries and Wages Office Expenses Other Expenses 58,960 59,850 61,300 49,000 49,210 44,185 Net Operating Income $8,760 $6,980 $1,114 1. How much is the Spending Variance for COGS? Is it favorable or unfavorable? (Answer: $120 U) 2. How much is the Revenue/Spending Variance for Revenue? Is it favorable or unfavorable? (Answer: $13,300 U) 3. How much is the Activity Variance for Office Expenses? Is it favorable or unfavorable? (Answer: $890 U) I 4. How much is the Spending Variance for Other Expenses? Is it favorable or unfavorable? (Answer: $5,025 F) 5. How much is the Activity Variance for Salaries and Wages? Is it favorable or unfavorable? (Answer: $2,300 U)