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) 27,000 Revenue ($3.80q) $ 102,600 Expenses: Raw materials ($1.80q) 48,600 Wages and salaries ($6,200 + $0.20q) 11,600 Utilities ($1,800 + $0.05q) 3,150 Facility rent ($3,300) 3,300 Insurance ($2,600) 2,600 Miscellaneous ($800 + $0.10q) 3,500 Total expense 72,750 Net operating income $ 29,850

In December, 28,000 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) 28,000 Revenue ($3.80q) $ 106,400 Expenses: Raw materials ($1.80q) 50,400 Wages and salaries ($6,200 + $0.20q) 11,800 Utilities ($1,800 + $0.05q) 3,200 Facility rent ($3,300) 3,300 Insurance ($2,600) 2,600 Miscellaneous ($800 + $0.10q) 3,600 Total expense 74,900 Net operating income $ 31,500

Required:
1.	Compute the companys activity variances for December. (Input all values as positive numbers. Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance).) Revenue ? Expenses: Raw Materials? Wages and salaries? Utilities? Facility rent? Insurance? Miscellaneous? Total expense? Net operating Income? Insurance?