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$)22,000$

Revenue $($$$4\mathrm{.}20$q$)$ $ $92,400$

Expenses:

Raw materials $($$$2\mathrm{.}00$q$)44,000$

Wages and salaries $($$$6,200+$ $$0\mathrm{.}20$q$)10,600$

Utilities $($$$2,200+$ $$0\mathrm{.}05$q$)3,300$

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

Insurance $($$$2,400)2,400$

Miscellaneous $($$$300+$ $$0\mathrm{.}10$q$)2,500$

Total expense $66,100$

Net operating income $ $26,300$

In July, $23,000$ 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$)23,000$

Revenue $($$$4\mathrm{.}20$q$)$ $ $96,600$

Expenses:

Raw materials $($$$2\mathrm{.}00$q$)46,000$

Wages and salaries $($$$6,200+$ $$0\mathrm{.}20$q$)10,800$

Utilities $($$$2,200+$ $$0\mathrm{.}05$q$)3,350$

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

Insurance $($$$2,400)2,400$

Miscellaneous $($$$300+$ $$0\mathrm{.}10$q$)2,600$

Total expense $68,450$

Net operating income $ $28,150$

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.$)$