Chapter 9: Applying Excel 3 Data Revenue 10.400 800 2 200 800 5 Cost of ingredients 6 Wages and salaries 7 Utilities 8 Rent 9 Miscellaneous 10 11 Actual results 12 Revenue 13 Cost of ingredients 14 Wages and salaries 15 Utilities 16 Rent 17 Miscellaneous 29.410 11.030 10,185 1,140 2.200 2,065 18 19 20 Planning budget activity Actual activity 1.700 meals served 1 800 meals served b. What is the spending variance for the cost of ingredients? (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (.e., zero variance)). The amount of the spending variance for the cost of ingredients