Wrape Urban Diner is a charity supported by donations that provides free meals to the homeless.The diner's budget for April was based on 2,100 meals.The diner's director has provided the following cost data to use in the budget: groceries,$2.55 per meal;kitchen operations,$4,700 per month plus $1.70 per meal;administrative expenses,$3,300 per month plus $0.60 per meal;and fundraising expenses,$1,000 per month.The director has also provided the diner's statement of actual expenses for the month: 
Required:
Prepare a flexible budget performance report showing both the activity variances and the spending variances for each of the expenses and for total expenses for April.Label each variance as favorable (F) or unfavorable (U).
Definitions:
Accurate
The accuracy of a measurement, calculation, or specification in relation to the true value or an agreed-upon standard.
Mass
A measure of the amount of matter in an object, usually measured in grams or kilograms.
Density
The mass of a substance per unit volume, a measure of how much mass is contained in a given volume.
Volume
A measure of the capacity of a body or space, expressed in cubic units.
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