The Little Theatre is a nonprofit organization that stages plays for children. The thester has a very small full$-$time professional

administrative staff. Through a special arrangement with the actors' union, actors and directors rehearse without pay and are paid only

for actual performances.

The Little Theatre planned to put on six different productions with a total of $108$ performances. For example, one of the productions

was Peter Rabbit, which had a six$-$week run with three performances on each weekend. The costs from the current year's planning

budget appear below:

Some of the costs vary with the number of productions, some vary with the number of performances, and some are fixed. The costs of

scenery, costumes, props, and publicity vary with the number of productions. It doesn't make any difference how many times Peter

Rabbit is performed, the cost of the scenery is the same. Likewise, the cost of publicizing a play with posters and radio commercials is

the same whether there are $10,20,$ or $30$ performances. On the other hand, the wages of the actors, directors, stagehands, ticket

booth personnel, and ushers vary with the number of performances. Similarly, the costs of renting the hall and printing the programs

vary with the number of performances. For administrative expenses, $75\%$ of the budgeted costs are fixed, $15\%$ depend on the number

of productions staged, and the remaining $10\%$ depend on the number of performances.

After the beginning of the year, the thester's board of directors outhorized exponding the thester's program to seven productions and

a total of $168$ performances. Not surprisingly, actual costs were considerably higher than the planning budget. $($Grants from donors and

ticket sales were also correspondingly higher but ore not shown here.$)$ Dato concerning the actual costs were as follows:

Required:

Prepare a flexible budget performance report for the yesr.

Note: Indicate the effect of each varlance by selecting $"$F$"$ for favorable, $"$U$"$ for unfavorable, and "None" for no effect $(1.$e$.,$ zero

varlance$).$ Input all amounts as positive values.