Flight Caf$$ prepares in$-$flight meals for airlines in its kitchen located next to a local airport. The company$$s planning budget for July appears below:

Flight Caf$$

Planning Budget

For the Month Ended July $31$

Budgeted meals $($q$)27,000$

Revenue $($$$4\mathrm{.}40$q$)$ $ $118,800$

Expenses:

Raw materials $($$$2\mathrm{.}10$q$)56,700$

Wages and salaries $($$$6,200+$ $$0\mathrm{.}20$q$)11,600$

Utilities $($$$2,000+$ $$0\mathrm{.}05$q$)3,350$

Facility rent $($$$3,600)3,600$

Insurance $($$$2,200)2,200$

Miscellaneous $($$$900+$ $$0\mathrm{.}10$q$)3,600$

Total expense $81,050$

Net operating income $ $37,750$

In July, $28,000$ 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$)28,000$

Revenue $($$$4\mathrm{.}40$q$)$ $ $123,200$

Expenses:

Raw materials $($$$2\mathrm{.}10$q$)58,800$

Wages and salaries $($$$6,200+$ $$0\mathrm{.}20$q$)11,800$

Utilities $($$$2,000+$ $$0\mathrm{.}05$q$)3,400$

Facility rent $($$$3,600)3,600$

Insurance $($$$2,200)2,200$

Miscellaneous $($$$900+$ $$0\mathrm{.}10$q$)3,700$

Total expense $83,500$

Net operating income $ $39,700$

Required:

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