Roberds Tech is a for-profit vocational school. The school bases its budgets on two measures of activity (i.e., cost drivers). narnely student and course. The school uses the following data in its budgeting: In March, the school budgeted for 1,870 students and 84 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 activity variances and revenue and spending variances for March. Label each variance os favorable (F) or unfavorable (U). (Indicate the effect of each variance by selecting "F" for favorable. "U" for unfavorable, and "None" for no effect (l.e., zero variance). Input all amounts as positive values.)