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

	Fixed Cost per Month	Cost per Repair-Hour
Wages and salaries	$ 20,900	$ 15.00
Parts and supplies		$ 7.20
Equipment depreciation	$ 2,780	$ 0.35
Truck operating expenses	$ 5,790	$ 1.60
Rent	$ 4,630
Administrative expenses	$ 3,870	$ 0.50

For example, wages and salaries should be $20,900 plus $15.00 per repair-hour. The company expected to work 2,700 repair-hours in May, but actually worked 2,600 repair-hours. The company expects its sales to be $52.00 per repair-hour.

Required:

Compute the companys activity variances for May.