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) 26,000 Revenue ($4.20q) $ 109,200 Expenses: Raw materials ($2.10q) 54,600 Wages and salaries ($6,300 + $0.20q) 11,500 Utilities ($2,100 + $0.05q) 3,400 Facility rent ($3,500) 3,500 Insurance ($2,200) 2,200 Miscellaneous ($800 + $0.10q) 3,400 Total expenses 78,600 Net operating income $ 30,600 In July, 27,000 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) 27,000 Revenue ($4.20q) $ 113,400 Expenses: Raw materials ($2.10q) 56,700 Wages and salaries ($6,300+ $0.20q) 11,700 Utilities ($2,100 + $0.05q) 3,450 Facility rent ($3,500) 3,500 Insurance ($2,200) 2,200 Miscellaneous ($800 + $0.10q) 3,500 Total expenses 81,050 Net operating income $ 32,350 Required: 1. Calculate the companys 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.

Revenue

Expenses:

Raw materials

Wages and salaries

Utilities

Facility rent

Insurance

Miscellaneous

Total expenses

Net operating income