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$)22,000$

Revenue $($$$4\mathrm{.}30$q$)$ $ $94,600$

Expenses:

Raw materials $($$$2\mathrm{.}30$q$)50,600$

Wages and salaries $($$$6,400+$ $$0\mathrm{.}20$q$)10,800$

Utilities $($$$2,100+$ $$0\mathrm{.}05$q$)3,200$

Facility rent $($$$3,700)3,700$

Insurance $($$$2,500)2,500$

Miscellaneous $($$$300+$ $$0\mathrm{.}10$q$)2,500$

Total expenses $73,300$

Net operating income $ $21,300$

In July, $23,000$ 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$)23,000$

Revenue $($$$4\mathrm{.}30$q$)$ $ $98,900$

Expenses:

Raw materials $($$$2\mathrm{.}30$q$)52,900$

Wages and salaries $($$$6,400+$ $$0\mathrm{.}20$q$)11,000$

Utilities $($$$2,100+$ $$0\mathrm{.}05$q$)3,250$

Facility rent $($$$3,700)3,700$

Insurance $($$$2,500)2,500$

Miscellaneous $($$$300+$ $$0\mathrm{.}10$q$)2,600$

Total expenses $75,950$

Net operating income $ $22,950$

Required:

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