Wolfpack Inc. operates concession stands at a college football stadium. It uses sodas sold as its measure of activity Monthly planning budget amounts and actual results for the month of October are given in the table below Actual Revenue |Flexible-budget ActivityPlanning Total Results Variances| (Static) Variance Budget Spending Variances Sodas sold Revenue $105,500 112,000 $3.50g) Expenses COGS ($1.00q) 31,000 $32,000 11,800 12,200 Wages and salaries ($9,000 + $.10q) $4,400 $4,800 Supplies ($15a) 5,550 5,600 Insurance ($5,000 + $.05a) Rent $4,000) 3,800 4,000 Total 58,600 expenses Net operating ncome Compute the "Activity" variance for "Insurance" for October