Flight Caf prepares in-flight meals for airlines and its planning budget for July appears below:

Flight Caf
Planning Budget
For the Month Ended July 31
Budgeted meals (q)	21,000
Revenue ($4.20q)	$ 88,200
Expenses:
Raw materials ($2.30q)	48,300
Wages and salaries ($6,300 + $0.20q)	10,500
Utilities ($1,900 + $0.05q)	2,950
Facility rent ($3,500)	3,500
Insurance ($2,300)	2,300
Miscellaneous ($900 + $0.10q)	3,000
Total expenses	70,550
Net operating income	$ 17,650

In July, 22,000 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)	22,000
Revenue ($4.20q)	$ 92,400
Expenses:
Raw materials ($2.30q)	50,600
Wages and salaries ($6,300+ $0.20q)	10,700
Utilities ($1,900 + $0.05q)	3,000
Facility rent ($3,500)	3,500
Insurance ($2,300)	2,300
Miscellaneous ($900 + $0.10q)	3,100
Total expenses	73,200
Net operating income	$ 19,200

Required:

1. Calculate the companys activity variances for July.