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$)30,000$

Revenue $($$$4\mathrm{.}10$q$)$ $ $123,000$

Expenses:

Raw materials $($$$2\mathrm{.}00$q$)60,000$

Wages and salaries $($$$6,200+$ $$0\mathrm{.}20$q$)12,200$

Utilities $($$$1,900+$ $$0\mathrm{.}05$q$)3,400$

Facility rent $($$$3,100)3,100$

Insurance $($$$2,900)2,900$

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

Total expense $85,200$

Net operating income $ $37,800$

In July, $31,000$ 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$)31,000$

Revenue $($$$4\mathrm{.}10$q$)$ $ $127,100$

Expenses:

Raw materials $($$$2\mathrm{.}00$q$)62,000$

Wages and salaries $($$$6,200+$ $$0\mathrm{.}20$q$)12,400$

Utilities $($$$1,900+$ $$0\mathrm{.}05$q$)3,450$

Facility rent $($$$3,100)3,100$

Insurance $($$$2,900)2,900$

Miscellaneous $($$$600+$ $$0\mathrm{.}10$q$)3,700$

Total expense $87,550$

Net operating income $ $39,550$

Required:

$1.$ Calculate the company$$s activity variances for July. $($Indicate the effect of each variance by selecting $"$F$"$ for favorable, $"$U$"$ for unfavorable, and "None" for no effect $($i$.$e$.,$ zero variance$).$ Input all amounts as positive values.$)$Flight Caf$$ prepares in$-$flight meals for airlines in its kitchen located next to a local airport. The company's planning budget for July

appears below:

In July, $31,000$ meals were actually served. The company's flexible budget for this level of activity appears below: