The Munchkin Theater is a nonprofit organization devoted to staging plays for children. The theater 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 Munchkin Theater has asked for your help in preparing a Planning budget at the beginning of the year and evaluating

actual expenses at the end of the year. The theater expects to put on five different productions with a total of $60$

performances. For example, one of the productions is Peter Rabbit, which had been budgeted for five performances. After

interviewing various people affiliated with the theater you have developed the following estimated cost formulas for each

of the eight expenses that will be included in your Planning budget:

By the end of the year, The Munchkin Theater actually put on four productions and a total of $64$ performances. The actual

expenses incurred during the year were as follows: The activity variances in column I are influenced by two cost drivers$-$number of productions and number of performances.

Therefore:

a$.$ In cell I$21$ create a formula that quantifies the portion of the overall activity variance that is caused solely by the fact that

The Munchkin Theatre actually put on four productions instead of the planned number of five productions. What is the amount

in cell I$21?$

b$.$ In cell I$22$ create a formula that quantifies the portion of the overall activity variance that is caused solely by the fact that

The Munchkin Theatre actually put on $64$ performances instead of the planned number of $60$ performances. What is the

amount in cell I$22?$

c$.$ Create IF$-$THEN statements in cells $J21$ and $J22$ that properly label your variances in cells I$21$ and I$22$ as favorable $($F$)$ or

unfavorable $($U$).$