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 1,860 students and 83 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 fariances for March. Label each variance as favorable (F) or unfavorable (U). (Indicate the effect of each variance by electing "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Input all amounts as ositive values.)