An activity variance arses solely due to the difference in the actual level of activity and the budgeted level of activity: Lozzby Beverago Centers manufacturers and sells one type of beverage center. As part of thesr budgeting process, Lozzby is estimating that factory wages and salaries will be approximately $1,400 per month plus $242 per beverage centec The estimated production for the month of January was 105 beverage centers, but to1 beverage centers were produced, The actual total wages and salaries incurred during January was $26,860 Using this information, calculote the activity variance for wages and saiaries for the month of J anuary. Muriple choice 595s4 5958F 5504 550 The Happy Feet Nail Salon has developed a niche business providing high quality pedicures, and their budgeting process is based on the number of clients served. During 2022, The Happy Feet Nail Salon had estimated that they would provide 36,100 clients with pedicures, but they actually provided pedicures for 27,900 clients. As part of their budgeting processes, the company has developed the following revenue and cost formulas ( x-the number of clients served): Revenue: $4.60x Wages and salaries: $34,300+$143x Supplies: $0.83x insurance: $11,500 Miscellaneous expenses: $7,500+$0,41x The Happy Feet Nai Solon reported the following actual results for 2022: Based upon the information above, prepare the flexible budget performance report for The Happy Feet Nail Salon for 2022 and indicate whether each variance is favorable (F) or unfavorable (U). (If there was no variance, select "None," Record all amounts and variances as positive values.)