Im having so much trouble with this problem, I have completed most of the problem but I cannot figure out what needs to go exactly under the Activity Variances for the second column, I have tried multiple formulas but nothing seems to be working. For the problems that say None, I simply typed in one and it worked, Im unsure about the rest. Please Help.

Perfect Parties, Inc. has several divisions. One division provides birthday parties at their facility. Each party sold provides entertainment, decorations, food, and party favors for 10 children. The bookkeeper has prepared a report comparing actual results for the month of June to budgeted results. Perfect Parties Birthday Party Division Analysis of Revenues and Costs For the Month Ended June 30 Planning Budget Actual Results Variances Number of parties 80 92 $ 3,560 F Revenue $ 36,000 $ 39,560 Expenses: Food costs 7,200 8,648 Party supplies 3,200 3,404 Party worker wages 6,400 7,728 Administrative salaries 3,700 3,500 Equipment depreciation 1,200 1,200 Rent 5,000 5,000 26,700 29,480 Net operating income $ 9,300 $ 10,080 Food costs, party supplies and party worker wages are variable costs. 1,448 U 204 U 1,328 U 200 F None None 2,780 U 780 F Total expense $ Prepare a new report for June using the flexible budget approach. Enter all variances as positive amounts. If there is a variance, write an IF statements to indicate if it is F or U (using capital letters). If there is no variance, enter the word None. Perfect Parties Birthday Party Division Flexible Budget Performance Report For the Month Ended June 30 Planning Budget Activity Variances Flexible Budget 92 Revenue and Spending Variances Actual Results 92 Number of parties 80 36,000 $ 5,400 $ 41,400 $ 1,840 $ 39,560 Revenues Expenses: Food costs Party supplies Party worker wages Administrative salaries Equipment depreciation Rent 1,080 480 960 368 276 368 200 7,200 3,200 6,400 3,700 1,200 5,000 26,700 9,300 $ None None 8,280 3,680 7,360 3,700 1,200 5,000 29,220 12,180 $ 8,648 3,404 7,728 3,500 1,200 5,000 29,480 10,080 none None none Total expense 260 2,520 2,880 Net operating income $ 2,100