The St. Lucia Brood Bank; a private charity partly supported by qovernment grants, is located on the Caribbean island of St. Lucia. The blood bank has just finished its operations for Septeinber, which was a very busy month due-to a powerful hurricane that hit heighboring-islands causing many injuries. The huricane largely bypassed St. Licia, but residents of St. Lucia willingly donated their byood to help peopie on ather islands. As a consequence, the blood bank coliected and processed over 20 a more blood than had been originally planned for the month. A report prepared by a government official comparing actual costs to budgeted costs for the blood bank appears below. Continued stipport from. the govemment depends on the blood bank's ability to demonstrate control ower its costs: The managing director of the blood bank was very unhappy with this report, claiming that his costs: were higher than expected due to the einergency on the neighboring islands. He also pointed out that the additional costs had been fully covered by payments from grateful recipients on the other ishands. The government official who prepared the feport countered that alf of the figures had been submitted by the blood bank to the government, he was just pointing out that actual costs were a fot higher than promised in the budget. The following cost formulas were used to construct the planning budget: Required: 1. Complete the flexible budget performance report for September. (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Input all amounts as positive values.)