Adamyan Urban Diner is a charity supported by donations that provides free meals to the homeless. The diner's budget for May was based on 2,100 meals, but the diner actually served 2,300 meals. The diner's director has provided the following cost data to use in the budget: groceries, $3.95 per meal; kitchen operations, $4,100 per month plus $1.67 per meal; administrative expenses, $3,100 per month plus $0.32 per meal; and fundraising expenses, $1,100 per month. The director has also provided the diner's statement of actual expenses for the month:

Adamyan Urban Diner
Statement of Expenses
For the Month Ended May 31
Actual meals		2,300
Groceries	$	9,035
Kitchen operations		7,000
Administrative expenses		3,656
Fundraising expenses		1,100
Total expense	$	20,791

Required:

Prepare a report showing the activity variances for each of the expenses and for total expenses 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.)