Puget Sound Divers is a company that provides diving services such as underwater ship repairs to cllents in the Puget Sound area. The company's planning budget for May appears below: During May, the company's actual activity was 190 diving-hours. Required: Prepare a flexible budget for May. (Round your answers to the nearest whole dollar.) Required: Calculate the company's revenue and spending variances for August. (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.)