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 ($2.20q)		63,800
Wages and salaries ($6,200 + $0.20q)		12,000
Utilities ($2,100 + $0.05q)		3,550
Facility rent ($3,100)		3,100
Insurance ($2,400)		2,400
Miscellaneous ($700 + $0.10q)		3,600
Total expense		88,450
Net operating income	$	39,150

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 ($2.20q)		66,000
Wages and salaries ($6,200 + $0.20q)		12,200
Utilities ($2,100 + $0.05q)		3,600
Facility rent ($3,100)		3,100
Insurance ($2,400)		2,400
Miscellaneous ($700 + $0.10q)		3,700
Total expense		91,000
Net operating income	$	41,000

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