Southern Utah Helicopter School offers flying lessons at Cedar City Regional Airport. The school's owner and manager has been attempting to evaluate performance and control costs. After much effort and analysis, you determined the following cost formulas, where q is the number of essons sold. You also gathered the following actual cost data for October: Required: 1. Calculate the activity variances for October. Include whether the variance is Favorable or Unfavorable. 2. Calculate the spending variances for October. Include whether the variance is Favorable or Unfavorable