SHOW THE CALCULATIONS PLEASE!!!

The next two questions are based on the following: Rainbow Corporation is a service company that measures its output based on the number of customers served and the number of service hours. The company provided the following cost estimates that it uses for budgeting purposes and the actual results for April as shown below: Fixed element per - Revenue Employee salaries and wages Travel expenses Other expense Budgeted Variable Variable element per element per Actual total customer served service hour month S 52,200 $ 150 $ 90 S 36,500 $ 30 $ 25 $ 15,000 S 2,600 $ 10 $ 7,500 $ 8,000 Number of customers served in April Number of service hours in April Actual 200 240 Budgeted 180 220 customers hours 13 What is the spending variance with respect to employee salaries and wages for April? A. $1,100 Favorable B. $1,100 Unfavorable C. $9,500 Favorable D $9,500 Unfavorable E. None of the above. 14 What is the activity variance in operating income for April? A. $3,500 Favorable B. $3,500 Unfavorable C. $8,600 Favorable D. $8,600 Unfavorable E. None of the above. ? The next two questions are based on the following: IU Corporation is a manufacturer of umbrellas and is preparing its planning (static) budget for the month of June. The company collected the following cost data: Number of units sold Price per unit Variable cost per unit Fixed cost for the month Budgeted 13 S 10 $ 5 ? Actual ? units $ 11 $ 6 $ 20 Revenue variance for June Spending variance for operating income S S 10 Favorable 6 Unfavorable 15 Compute the company's budgeted fixed cost for June. A. $14 B. $26 C. $36 D. $44 E. None of the above. 16 Compute the company's activity variance for operating income. A. $15 Favorable B. $15 Unfavorable C. $30 Favorable D. $30 Unfavorable E. None of the above