Roger Company' sells one product, and has provided the following variable and fixed estimates for budgeting

purposes.

For the month of August, it planned on selling $200$ units, but actual units sold were $180$ units. Actual revenue

for the month was $$4,410$ and actual operating costs were $$3,865.$

a$.$ What is the amount shown for revenue under the flexible and planning budget for August?

b$.$ What is the amount shown for total operating costs under the flexible and planning budgets for August?

c$.$ Find the activity variance for revenue and operating costs for August. What would these variances

indicate?

d$.$ Find the revenue and spending variance for revenue and operating costs for August. What would these

variances indicate?