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$)23,000$

Revenue $($$$4\mathrm{.}40$q$)$ $ $101,200$

Expenses:

Raw materials $($$$2\mathrm{.}00$q$)46,000$

Wages and salaries $($$$6,000+$ $$0\mathrm{.}20$q$)10,600$

Utilities $($$$1,800+$ $$0\mathrm{.}05$q$)2,950$

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

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

Miscellaneous $($$$700+$ $$0\mathrm{.}10$q$)3,000$

Total expenses $68,350$

Net operating income $ $32,850$

In July, $24,000$ 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$)24,000$

Revenue $($$$4\mathrm{.}40$q$)$ $ $105,600$

Expenses:

Raw materials $($$$2\mathrm{.}00$q$)48,000$

Wages and salaries $($$$6,000+$ $$0\mathrm{.}20$q$)10,800$

Utilities $($$$1,800+$ $$0\mathrm{.}05$q$)3,000$

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

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

Miscellaneous $($$$700+$ $$0\mathrm{.}10$q$)3,100$

Total expenses $70,700$

Net operating income $ $34,900$

Required:

$1.$ Calculate the company$$s activity variances for July.In July, $24,000$ meals were actually served. The company's flexible budget for this level of activity appears below:

Required:

Calculate the company's activity variances for July.

Note: 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.