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Giara Manufacturing is comparing its latest financial results to the Planned audget. use the information below to create a Flexible Budget : and calculate variances. Reve nue Cost of ingredients Wages and salaries utilities Rent Miscellaneous al results: Revenue Cost of materials Wages and salaries utilities Rent Miscellaneous Planning budget activity al activity Required: Fixed Component 10,425 810 2,220 515 28,070 11,200 10,150 1,085 2,220 2,260 1,800 1,700 Variable Component 15.60 6.30 0.20 0.80 units units Construct a flexible budget performance report. Note: use an ABSO formula to calculate variances. If a variance is O, use F for favorability. All amounts should be entered as positive values. Actual Results Units Sold Reve nue Expenses: Cost of materials Wages and salaries utilities Rent Miscellaneous Total expenses Net operating income Revenue and Spending Variances Flexible Activity Variances Planning