The following data pertain to the Waikiki Sands Hotel for the month of March. Flexible Budget March (in thousands)* Actual Results March (in thousands)* Banquets and Catering $ 690 $ 706 Restaurants 1,880 1,866 Kitchen staff wages (101 ) (102 ) Food (730 ) (738 ) Paper products (149 ) (146 ) Variable overhead (91 ) (94 ) Fixed overhead (106 ) (117 ) *Numbers without parentheses denote profit; numbers with parentheses denote expenses. Required: Based on Exhibit 12-4, prepare a