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)		29,000
Revenue ($4.40q)	$	127,600
Expenses:
Raw materials ($2.10q)		60,900
Wages and salaries ($6,200 + $0.20q)		12,000
Utilities ($2,000 + $0.05q)		3,450
Facility rent ($3,100)		3,100
Insurance ($2,300)		2,300
Miscellaneous ($600 + $0.10q)		3,500
Total expense		85,250
Net operating income	$	42,350

In July, 30,000 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)		30,000
Revenue ($4.40q)	$	132,000
Expenses:
Raw materials ($2.10q)		63,000
Wages and salaries ($6,200 + $0.20q)		12,200
Utilities ($2,000 + $0.05q)		3,500
Facility rent ($3,100)		3,100
Insurance ($2,300)		2,300
Miscellaneous ($600 + $0.10q)		3,600
Total expense		87,700
Net operating income	$	44,300

Required:
1.	Compute the companys activity variances for July.

Flight Caf Activity Variances For the Month Ended July 31 Revenue Expenses: Raw materials Wages and salaries Utilities Facility rent Insurance Miscellaneous Total expense Net operating income