Flight Caf is a company that prepares in-flight meals for airlines in its kitchen located next to the local airport. The companys planning budget for July appears below:

Flight Caf Planning Budget For the Month Ended July 31
Budgeted meals (q)		21,000
Revenue ($4.00q)	$	84,000
Expenses:
Raw materials ($1.80q)		37,800
Wages and salaries ($6,100 + $0.20q)		10,300
Utilities ($2,200 + $0.05q)		3,250
Facility rent ($3,400)		3,400
Insurance ($2,300)		2,300
Miscellaneous ($500 + $0.10q)		2,600
Total expense		59,650
Net operating income	$	24,350

In July, 22,000 meals were actually served. The companys flexible budget for this level of activity appears below:

Flight Caf Flexible Budget For the Month Ended July 31
Budgeted meals (q)		22,000
Revenue ($4.00q)	$	88,000
Expenses:
Raw materials ($1.80q)		39,600
Wages and salaries ($6,100 + $0.20q)		10,500
Utilities ($2,200 + $0.05q)		3,300
Facility rent ($3,400)		3,400
Insurance ($2,300)		2,300
Miscellaneous ($500 + $0.10q)		2,700
Total expense		61,800
Net operating income	$	26,200

Required:

1.

Compute the companys activity variances for July. (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.)

Flight Caf
Activity Variances
For the Month Ended July 31
Revenue
Expenses:
Raw material
Wages abnd salaries
Utility
Facility rent
Insurance
Miscellaneous
Net operating income