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{.}00$q$)$ $ $104,000$

Expenses:

Raw materials $($$$2\mathrm{.}20$q$)57,200$

Wages and salaries $($$$6,300+$ $$0\mathrm{.}20$q$)11,500$

Utilities $($$$2,100+$ $$0\mathrm{.}05$q$)3,400$

Facility rent $($$$3,000)3,000$

Insurance $($$$2,700)2,700$

Miscellaneous $($$$400+$ $$0\mathrm{.}10$q$)3,000$

Total expense $80,800$

Net operating income $ $23,200$

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{.}00$q$)$ $ $108,000$

Expenses:

Raw materials $($$$2\mathrm{.}20$q$)59,400$

Wages and salaries $($$$6,300+$ $$0\mathrm{.}20$q$)11,700$

Utilities $($$$2,100+$ $$0\mathrm{.}05$q$)3,450$

Facility rent $($$$3,000)3,000$

Insurance $($$$2,700)2,700$

Miscellaneous $($$$400+$ $$0\mathrm{.}10$q$)3,100$

Total expense $83,350$

Net operating income $ $24,650$

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.$)$