A Chapter 9: Applying Excel 1 Data 3 Revenue 16.50 q 4 Cost of ingredients 6.25 q $ Wages and salaries Utilities 6 10,400 800 0.20 q + Rent 8 $ 2,200 Miscellaneous 600 0.80 q $ 10 11 Actual results: 12 Revenue $ 29,410 Cost of ingredients $ 13 11,030 14 Wages and salaries $ 10,185 15 Utilities 1.140 16 Rent 2,200 17 Miscellaneous $ 2,065 18 19 Planning budget activity 1.700 meals served Actual activitv 20 1.800 meals served 7 2 M c. What is spending variance for wages and salaries? (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (I.e., zero variance)). The amount of the spending variance for wages and salaries