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

Flight Caf prepares in-flight meals for airlines in its kitchen located next to a local airport. The companys planning budget for July appears below:
Flight Caf
Planning Budget
For the Month Ended July 31
Budgeted meals (q)22,000
Revenue ($3.90q) $ 85,800
Expenses:
Raw materials ($2.20q)48,400
Wages and salaries ($6,400+ $0.20q)10,800
Utilities ($2,000+ $0.05q)3,100
Facility rent ($3,900)3,900
Insurance ($2,500)2,500
Miscellaneous ($700+ $0.10q)2,900
Total expense 71,600
Net operating income $ 14,200
In July, 23,000 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)23,000
Revenue ($3.90q) $ 89,700
Expenses:
Raw materials ($2.20q)50,600
Wages and salaries ($6,400+ $0.20q)11,000
Utilities ($2,000+ $0.05q)3,150
Facility rent ($3,900)3,900
Insurance ($2,500)2,500
Miscellaneous ($700+ $0.10q)3,000
Total expense 74,150
Net operating income $ 15,550
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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