The club appears to be having some difficulty controlling its food costs. The budgeted cost of goods sold (COGS) is 36.00% of the budgeted food revenues, which is $100,000. The actual COGS turn out to be $40,800. Also, the #of plates budgeted and actually served were 15,000 and 16,000, respectively. Therefore, the budgeted cost per unit and the actual cost per unit were $2.40 and $2.55 per plate, respectively. Based on the information given, run a complete variance analysis for COGS by indicating variance conditions for each of the COGS variance components.