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)		30,000
Revenue ($3.80q)	$	114,000
Expenses:
Raw materials ($2.10q)		63,000
Wages and salaries ($6,300 + $0.20q)		12,300
Utilities ($1,900 + $0.05q)		3,400
Facility rent ($3,800)		3,800
Insurance ($2,100)		2,100
Miscellaneous ($600 + $0.10q)		3,600
Total expense		88,200
Net operating income	$	25,800

In July, 31,000 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)		31,000
Revenue ($3.80q)	$	117,800
Expenses:
Raw materials ($2.10q)		65,100
Wages and salaries ($6,300 + $0.20q)		12,500
Utilities ($1,900 + $0.05q)		3,450
Facility rent ($3,800)		3,800
Insurance ($2,100)		2,100
Miscellaneous ($600 + $0.10q)		3,700
Total expense		90,650
Net operating income	$	27,150

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 materials Wages and salaries Utilities Facility rent Insurance Miscellaneous Total expense Net operating income