Roberds 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:

In March, the school budgeted for $1,810$ students and $78$ courses. The school's income statement showing the actual results for the

month appears below:

Required:

Prepare a flexible budget performance report showing both the school's static budget variance and flexible budget variances for

March. Label each variance as favorable $($F$)$ or unfavorable $($U$).($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.$)$