The Saint Lucis Blood Bank, o private cherity partly supported by government gronts, is located on the Coribbesn island of Saint Lucis.

The blood bank has just finished its operations for September, which was a very busy month due to a powerful hurricane thet hit

neighboring islands causing many injuries. The hurricane largely bypassed Saint Lucis, but residents of Saint Lucio willingly donsted

their blood to help people on other islands. As a consequence, the blood bonk collected and processed over $20\%$ more blood than

had been originally planned for the month.

A report prepared by a government officisl comparing actual costs to budgeted costs for the blood bank oppears below. Continued

support from the government depends on the blood bank's obility to demonstrate control over its costs.

The managing director of the blood bonk wos very unhappy with this report, claiming that his costs were higher than expected due to

the emergency on the neighboring islands. He also pointed out that the sdditionsl costs had been fully covered by poyments from

grateful recipients on the other islands. The government official who prepared the report countered that all of the figures had been

submitted by the blood bonk to the government; he wos just pointing out thet actual costs were o lot higher than promised in the

budget.

The following cost formulos were used to construct the planning budget:

Required:

$1.$Complete the flexible budget performance report for September.

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

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