ake$$s Roof Repair has provided the following data concerning its costs:

Fixed Cost

per Month Cost per

Repair$-$Hour

Wages and salaries $ $20,600$ $ $15\mathrm{.}00$

Parts and supplies $ $7\mathrm{.}20$

Equipment depreciation $ $2,720$ $ $0\mathrm{.}50$

Truck operating expenses $ $5,780$ $ $1\mathrm{.}70$

Rent $ $4,620$

Administrative expenses $ $3,900$ $ $0\mathrm{.}70$

For example, wages and salaries should be $$20,600$ plus $$15\mathrm{.}00$ per repair$-$hour. The company expected to work $2,900$ repair$-$hours in May, but actually worked $2,800$ repair$-$hours. The company expects its sales to be $$53\mathrm{.}00$ per repair$-$hour.

Required:

Compute the company$$s 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.$)$