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 costs from the current years planning budget appear below. The Munchkin Theater had tentatively planned to put on six different productions with a total of 50 performances. For example, one of the productions was Peter Rabbit, which had five performances.

The Munchkin Theater Costs from the Planning Budget For the Year Ended December 31
Budgeted number of productions		6
Budgeted number of performances		50
Actors and directors wages	$	150,000
Stagehands wages		25,000
Ticket booth personnel and ushers wages		16,000
Scenery, costumes, and props		54,000
Theater hall rent		40,000
Printed programs		13,500
Publicity		17,400
Administrative expenses		48,000
Total	$	363,900

Some of the costs vary with the number of productions, some with the number of performances, and some are fixed and depend on neither the number of productions nor the number of performances. The costs of scenery, costumes, props, and publicity vary with the number of productions. It doesnt 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 of the play. On the other hand, the wages of the actors, directors, stagehands, ticket booth personnel, and ushers vary with the number of performances. The greater the number of performances, the higher the wage costs will be. Similarly, the costs of renting the hall and printing the programs will vary with the number of performances. Administrative expenses are more difficult to pin down, but the best estimate is that approximately 70% of the budgeted costs are fixed, 20% depend on the number of productions staged, and the remaining 10% depend on the number of performances.

After the beginning of the year, the board of directors of the theater authorized changing the theaters program to five productions and a total of 54 performances. Actual costs were higher than the costs from the planning budget. (Grants from donors and ticket sales were also correspondingly higher, but are not shown here.) Data concerning the actual costs appear below:

The Munchkin Theater Actual Costs For the Year Ended December 31
Actual number of productions		5
Actual number of performances		54
Actors and directors wages	$	156,000
Stagehands wages		26,600
Ticket booth personnel and ushers wages		17,500
Scenery, costumes, and props		50,300
Theater hall rent		44,600
Printed programs		13,950
Publicity		16,400
Administrative expenses		46,450
Total	$	371,800

Required:

1.	Complete the flexible budget for The Munchkin Theater based on the actual activity of the year. (Round your intermediate calculations and final answers to the nearest dollar amount. Omit the "$" sign in your response.)

The Munchkin Theater Flexible Budget For the Year Ended December 31
Actors and directors wages	$
Stagehands wages
Ticket booth personnel and ushers wages
Scenery, costumes, and props
Theater hall rent
Printed programs
Publicity
Administrative expenses
Total	$

2.

Complete the flexible budget performance report for the year that shows both activity variances and spending variances. (Input all amounts as positive values. Leave no cells blank - be certain to enter "0" wherever required. Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Round your intermediate calculations and final answers to the nearest dollar amount. Omit the "$" sign in your response.)

The Munchkin Theater Flexible Budget Performance Report For the Year Ended December 31
	Activity Variances		Flexible Budget	Spending Variances
Actors' and directors' wages	$	(Click to select)FUNone	$	$	(Click to select)FUNone
Stagehands' wages		(Click to select)FUNone			(Click to select)FUNone
Ticket booth personnel and ushers' wages		(Click to select)FUNone			(Click to select)FUNone
Scenery, costumes, and props		(Click to select)FUNone			(Click to select)FUNone
Theater hall rent		(Click to select)FUNone			(Click to select)FUNone
Printed programs		(Click to select)FUNone			(Click to select)FUNone
Publicity		(Click to select)FUNone			(Click to select)FUNone
Administrative expenses		(Click to select)FUNone			(Click to select)FUNone
Total	$	(Click to select)FUNone	$	$	(Click to select)FUNone