Please help!!

Doug's Diner is planning to expand operations and is concerned that its reporting system might need improvement. The master budget income statement for the Downtown Doug's, which contains a delicatessen and restaurant operation, follows (in thousands): Delicatessen $ 700 Restaurant $ 2,000 Total $ 2,700 1,520 471 58 150 Sales revenue Costs Purchases Hourly wages Franchise fee Advertising Utilities Depreciation Lease cost Salaries Total costs Operating profit gezeeeee 185*83**** 420 35 21 50 49 25 15 15 $630 $ 70 1,100 436 37 100 63 38 25 25 $ 1,824 S 176 112 63 40 40 $ 2.454 $ 246 The company uses the following performance report for management evaluation: DOWNTOWN DOUG'S Net Income for the Year ($000) Actual Results Delicatessen $800 Restaurant $1,000 Over-or (Under-) Budget $(900) Total $1,800 Budget $2,700 $(615) (81) (4) Actual Results Sales revenue Costs Purchases Hourly wages Franchise fee Advertising Utilities Depreciation Lease cost Salaries Total costs Operating profit 505 40 24 50 53 25 15 15 $727 $ 73 400 350 30 100 50 38 25 25 $1,018 $ (18) 905 390 54 150 103 63 40 40 $1,745 $ 55 1,520 471 58 150 112 63 40 40 $2,454 $ 246 (9) $(709) $(191) a There is no sales price variance. Variable costs; all other costs are fixed. Required: Prepare a profit variance analysis for the delicatessen segment. (Hint: Use sales revenue as your measure of volume.) (Indicate the effect of each variance by selecting "F" for favorable, or "U" for unfavorable. If there is no effect, do not select either option. Do not round your intermediate calculations. Enter your answers in thousands of dollars.) Actual Purchases Variances Marketing & Administrative Variances Flexible Budget Activity Variance Master Budget Sales revenue $ 800 $ 700 Variable costs: Purchases 505 420 40 35 Hourly wages Franchise fee 24 21 Utilities 53 49 $ 622 $ 525 Total variable costs Contribution margin Fixed costs: $ 178 $ 175 50 50 Advertising Depreciation Lease 25 25 15 15 Salaries 15 15 Total fixed costs $ 105 105 CASA Operating profit $ 73 70