California Memorial Diner is a charity supported by donations that provides free meals to the homeless. The diner's budget for October was based on 2,200 meals, but the diner actually served 2,000 meals. The diner's director has provided the following cost formulas to use in budgets:

	Fixed element per month	Variable element per meal
Groceries	$0.00	$2.25
Kitchen operations	$5,300	$1.35
Administrative expenses	$3,600	$0.45
Fundraising expenses	$1,300	$0.00

The director has also provided the diner's statement of actual expenses for the month.

California Memorial Diner Statement of Expenses For the Month Ended October 30
Actual meals	2,000
Groceries	$4,450
Kitchen operations	7,760
Administrative expenses	4,550
Fundraising expenses	1,290
Total expense	$18,050

On the basis of the above data, you are required to do the following: Prepare a report showing the activity variances for each of the expenses and for total expenses for October. Label each variance as favorable (F) or unfavorable (U)