Exercise $9-7($Algo$)$ Flexible Budgets and Activity Variances $[$L$09-1,$ L$09-2]$

Jake's Roof Repair has provided the following data concerning its costs:

For example, wages and salaries should be $$21,400$ plus $$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 $$51\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.$)$