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$)$ :$28,000$

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

Expenses:

Raw materials $($$$2\mathrm{.}20$q$)$ : $61,600$

Wages and salaries $($$$6,000+$ $$0\mathrm{.}20$q$)$ : $11,600$

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

Facility rent $($$$3,300)$ : $3,300$

Insurance $($$$2,800)$ : $2,800$

Miscellaneous $($$$300+$ $$0\mathrm{.}10$q$)$ : $3,100$

Total expense : $85,800$

Net operating income : $$37,400$

In July, $29,000$ 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$)$ : $29,000$

Revenue $($$$4\mathrm{.}40$q$)$ : $$127,600$

Expenses:

Raw materials $($$$2\mathrm{.}20$q$)$ : $63,800$

Wages and salaries $($$$6,000+$ $$0\mathrm{.}20$q$)$ : $11,800$

Utilities $($$$2,000+$ $$0\mathrm{.}05$q$)$ : $3,450$

Facility rent $($$$3,300)$ : $3,300$

Insurance $($$$2,800)$ : $2,800$

Miscellaneous $($$$300+$ $$0\mathrm{.}10$q$)$ : $3,200$

Total expense : $88,350$

Net operating income : $ $39,250$

Required: show all the work process:

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