Air Meals is a company that prepares in-flight meals for airlines in its kitchen located next to the local airport. The companys planning budget for December appears below:

Air Meals Planning Budget For the Month Ended December 31
Budgeted meals (q)		28,000
Revenue ($3.80q)	$	106,400
Expenses:
Raw materials ($1.80q)		50,400
Wages and salaries ($6,000 + $.20q)		11,600
Utilities ($2,100 + $.05q)		3,500
Facility rent ($3,000)		3,000
Insurance ($3,000)		3,000
Miscellaneous ($500 + $.10q)		3,300
Total expense		74,800
Net operating income	$	31,600

In December, 29,000 meals were actually served. The companys flexible budget for this level of activity is as follows:

Air Meals Flexible Budget For the Month Ended December 31
Budgeted meals (q)		29,000
Revenue ($3.80q)	$	110,200
Expenses:
Raw materials ($1.80q)		52,200
Wages and salaries ($6,000 + $.20q)		11,800
Utilities ($2,100 + $.05q)		3,550
Facility rent ($3,000)		3,000
Insurance ($3,000)		3,000
Miscellaneous ($500 + $.10q)		3,400
Total expense		76,950
Net operating income	$	33,250

Required:
1.	Compute the companys activity variances for December. (Input all amounts as positive values. Leave no cells blank - be certain to enter "0" wherever required. Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Omit the "$" sign in your response.)

Air Meals Activity Variances For the Month Ended December 31
Revenue	$	(Click to select)UFNone
Expenses:
Raw materials		(Click to select)UFNone
Wages and salaries		(Click to select)FUNone
Utilities		(Click to select)NoneUF
Facility rent		(Click to select)UNoneF
Insurance		(Click to select)UFNone
Miscellaneous		(Click to select)FNoneU
Total expense		(Click to select)FNoneU
Net operating income	$	(Click to select)UNoneF