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)		26,000
Revenue ($4.40q)	$	114,400
Expenses:
Raw materials ($2.00q)		52,000
Wages and salaries ($6,100 + $0.20q)		11,300
Utilities ($1,900 + $0.05q)		3,200
Facility rent ($4,000)		4,000
Insurance ($2,000)		2,000
Miscellaneous ($700 + $0.10q)		3,300
Total expense		75,800
Net operating income	$	38,600

In July, 27,000 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)		27,000
Revenue ($4.40q)	$	118,800
Expenses:
Raw materials ($2.00q)		54,000
Wages and salaries ($6,100 + $0.20q)		11,500
Utilities ($1,900 + $0.05q)		3,250
Facility rent ($4,000)		4,000
Insurance ($2,000)		2,000
Miscellaneous ($700 + $0.10q)		3,400
Total expense		78,150
Net operating income	$	40,650

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