5.

Jakes Roof Repair has provided the following data concerning its costs:

	Fixed Cost per Month			Cost per Repair-Hour
Wages and salaries	$	21,400		$	15.00
Parts and supplies				$	7.20
Equipment depreciation	$	2,750		$	0.50
Truck operating expenses	$	5,740		$	1.90
Rent	$	4,660
Administrative expenses	$	3,890		$	0.40

For example, wages and salaries should be $21,400 plus $15.00 per repair-hour. The company expected to work 2,600 repair-hours in May, but actually worked 2,500 repair-hours. The company expects its sales to be $53.00 per repair-hour.

Required:

Compute the companys activity variances for May. (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Input all amounts as positive values.)