Sir this question is thoroughly explained. ITS THE QUESTION OF MANAGERIAL ACCOUNTING. Please answer it

a) Calculate the activity variance. Analyze the variance of Revenue ,Utilities, wage and salaries, raw material. Either it is favorable or not in both type of variance?

b) State the explanation of your answer that how you said that it is favorable and unfavorable?

Sir this question is thoroughly explained. Please answer it

Terms	Planning Budget($)	Actual Budgeted Values($)	Flexible Budget ($)
Budgeted Meals(q)	200	7000	2100
Revenues	76,000	29,400	79,800
Expenses:
Raw Material	38,000	2,800	48,300
Wages and salaries	1000	3,600	11,650
Utilities	7,700	6,040	3,150
Facility Rent	4,200	4200	4,200
Insurance	840	1,260	2,600
Miscellaneous	0	860	2,800
Total Expense	51,740	19,810	72,300
Net operating Income	$24,260	$9,590	$7,500