The Feina Club appears to be having some difficulty controlling its food costs. The management budgeted its COGS as 36.00% of the budgeted food revenues, which is $100,000. However, 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. O $5,100 (U) Budget Variance, - $2,250 (U) Cost Variance, -$2,600 (U) Volume Variance, and $125.00 (U) Cost-Volume Variance $4,700 (U) Budget Variance, -$3,150 (U) Cost Variance, - $2,400 (U) Volume Variance, and $180.00 (U) Cost-Volume Variance $5,400 (U) Budget Variance, - $2,750 (U) Cost Variance, - $2,225 (U) Volume Variance, and $141.00 (U) Cost-Volume Variance $4,800 (U) Budget Variance, -$2,250 (U) Cost Variance, - $2,400 (U) Volume Variance, and $150.00 (U) Cost-Volume Variance