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)		23,000
Revenue ($4.00q)	$	92,000
Expenses:
Raw materials ($2.10q)		48,300
Wages and salaries ($6,000 + $0.20q)		10,600
Utilities ($1,800 + $0.05q)		2,950
Facility rent ($3,000)		3,000
Insurance ($2,700)		2,700
Miscellaneous ($400 + $0.10q)		2,700
Total expense		70,250
Net operating income	$	21,750

In July, 24,000 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)		24,000
Revenue ($4.00q)	$	96,000
Expenses:
Raw materials ($2.10q)		50,400
Wages and salaries ($6,000 + $0.20q)		10,800
Utilities ($1,800 + $0.05q)		3,000
Facility rent ($3,000)		3,000
Insurance ($2,700)		2,700
Miscellaneous ($400 + $0.10q)		2,800
Total expense		72,700
Net operating income	$	23,300

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.)