plz answer all A & B and show work. top part is blurry it says

Blue Coffee is a small cafe in the town of Clinton. A portion of the business' planning budget for March was: (30 pts)

3. Blue Coffee is a small cafe in the town of Cinton. A portion of the business' planning budget In March the restaurant planned to serve 6,200 cups of coffee to 4,900 customers. Actual results for March were 6,400 cups of coffee served to 5,000 customers. Actual Results were: a. Prepare a flexible budget report showing both the activity variance and the spending variances for March. Clearly label the budgets, and variances and indicate whether they are favorable or unfavorable. b. What item should Blue Coffee be most concerned about and why? Be specific