Flight Caf$$ prepares in$-$flight meals for airlines and its planning budget for July appears below:

Flight Caf$$

Planning Budget

For the Month Ended July $31$

Budgeted meals $($q$)25,000$

Revenue $($$$4\mathrm{.}20$q$)$ $ $105,000$

Expenses:

Raw materials $($$$1\mathrm{.}90$q$)47,500$

Wages and salaries $($$$6,500+$ $$0\mathrm{.}20$q$)11,500$

Utilities $($$$1,900+$ $$0\mathrm{.}05$q$)3,150$

Facility rent $($$$3,500)3,500$

Insurance $($$$2,800)2,800$

Miscellaneous $($$$400+$ $$0\mathrm{.}10$q$)2,900$

Total expenses $71,350$

Net operating income $ $33,650$

In July, $26,000$ meals were actually served. The company$$s flexible budget for this level of activity appears below:

Flight Caf$$

Flexible Budget

For the Month Ended July $31$

Budgeted meals $($q$)26,000$

Revenue $($$$4\mathrm{.}20$q$)$ $ $109,200$

Expenses:

Raw materials $($$$1\mathrm{.}90$q$)49,400$

Wages and salaries $($$$6,500+$ $$0\mathrm{.}20$q$)11,700$

Utilities $($$$1,900+$ $$0\mathrm{.}05$q$)3,200$

Facility rent $($$$3,500)3,500$

Insurance $($$$2,800)2,800$

Miscellaneous $($$$400+$ $$0\mathrm{.}10$q$)3,000$

Total expenses $73,600$

Net operating income $ $35,600$

Required:

$1.$ Calculate the company$$s activity variances for July.