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$)26,000$

Revenue $($$$4\mathrm{.}10$q$)$ $ $106,600$

Expenses:

Raw materials $($$$2\mathrm{.}00$q$)52,000$

Wages and salaries $($$$6,400+$ $$0\mathrm{.}20$q$)11,600$

Utilities $($$$2,200+$ $$0\mathrm{.}05$q$)3,500$

Facility rent $($$$3,900)3,900$

Insurance $($$$2,100)2,100$

Miscellaneous $($$$800+$ $$0\mathrm{.}10$q$)3,400$

Total expense $76,500$

Net operating income $ $30,100$

In July, $27,000$ 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$)27,000$

Revenue $($$$4\mathrm{.}10$q$)$ $ $110,700$

Expenses:

Raw materials $($$$2\mathrm{.}00$q$)54,000$

Wages and salaries $($$$6,400+$ $$0\mathrm{.}20$q$)11,800$

Utilities $($$$2,200+$ $$0\mathrm{.}05$q$)3,550$

Facility rent $($$$3,900)3,900$

Insurance $($$$2,100)2,100$

Miscellaneous $($$$800+$ $$0\mathrm{.}10$q$)3,500$

Total expense $78,850$

Net operating income $ $31,850$

Required:

$1.$ Calculate the company$$s 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.