Rizza Tech is a for-profit vocational school. The school bases its budgets on two measures of activity (i.e., cost drivers), namely student and course. The school uses the following data in its budgeting:

	Fixed element per month			Variable element per student			Variable element per course
Revenue	$	0		$	170		$	0
Faculty wages	$	0		$	0		$	2,800
Course supplies	$	0		$	26.00		$	23.0
Administrative expenses	$	12,800		$	7.0		$	40.0

In April, the school budgeted for 1,250 students and 45 courses. The school's income statement showing the actual results for the month appears below:

Rizza Tech Income Statement For the Month Ended April 30
Actual students		1,650
Actual courses		47
Revenue	$	291,490
Expenses:
Faculty wages		127,780
Course supplies		45,540
Administrative expenses		26,091
Total expense		199,411
Net operating income	$	92,079

Required:

Prepare a report showing the school's revenue and spending variances for April. (Input all amounts as positive values.Leave no cells blank - be certain to enter "0" wherever required. Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Round your intermediate calculations and final answers to the nearest dollar amount.)

Rizza Tech Revenue and Spending Variances For the Month Ended April 30
Revenue	$
Expenses:
Faculty wages
Course supplies
Administrative expenses
Total expense
Net operating income	$