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$)18,000$

Revenue $($$$4\mathrm{.}50$q$)$ $ $81,000$

Expenses:

Raw materials $($$$2\mathrm{.}40$q$)43,200$

Wages and salaries $($$$5,200+$ $$0\mathrm{.}30$q$)10,600$

Utilities $($$$2,400+$ $$0\mathrm{.}05$q$)3,300$

Facility rent $($$$4,300)4,300$

Insurance $($$$2,300)2,300$

Miscellaneous $($$$680+$ $$0\mathrm{.}10$q$)2,480$

Total expenses $66,180$

Net operating income $ $14,820$

In July, $17,800$ 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$)17,800$

Revenue $($$$4\mathrm{.}50$q$)$ $ $80,100$

Expenses:

Raw materials $($$$2\mathrm{.}40$q$)42,720$

Wages and salaries $($$$5,200+$ $$0\mathrm{.}30$q$)10,540$

Utilities $($$$2,400+$ $$0\mathrm{.}05$q$)3,290$

Facility rent $($$$4,300)4,300$

Insurance $($$$2,300)2,300$

Miscellaneous $($$$680+$ $$0\mathrm{.}10$q$)2,460$

Total expenses $65,610$

Net operating income $ $14,490$

Required:

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