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Flight Caf prepares in - flight meals for airlines and its planning budget for July appears below: Flight Caf Planning Budget For the Month Ended

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 ($4.50q) $ 81,000
Expenses:
Raw materials ($2.40q)43,200
Wages and salaries ($5,200+ $0.30q)10,600
Utilities ($2,400+ $0.05q)3,300
Facility rent ($4,300)4,300
Insurance ($2,300)2,300
Miscellaneous ($680+ $0.10q)2,480
Total expenses 66,180
Net operating income $ 14,820
In July, 17,800 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)17,800
Revenue ($4.50q) $ 80,100
Expenses:
Raw materials ($2.40q)42,720
Wages and salaries ($5,200+ $0.30q)10,540
Utilities ($2,400+ $0.05q)3,290
Facility rent ($4,300)4,300
Insurance ($2,300)2,300
Miscellaneous ($680+ $0.10q)2,460
Total expenses 65,610
Net operating income $ 14,490
Required:
1. Calculate the companys 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.

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