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)	25,000
Revenue ($4.20q)	$ 105,000
Expenses:
Raw materials ($2.10q)	52,500
Wages and salaries ($6,100 + $0.20q)	11,100
Utilities ($2,000 + $0.05q)	3,250
Facility rent ($3,400)	3,400
Insurance ($2,300)	2,300
Miscellaneous ($700 + $0.10q)	3,200
Total expenses	75,750
Net operating income	$ 29,250

In July, 26,000 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)	26,000
Revenue ($4.20q)	$ 109,200
Expenses:
Raw materials ($2.10q)	54,600
Wages and salaries ($6,100+ $0.20q)	11,300
Utilities ($2,000 + $0.05q)	3,300
Facility rent ($3,400)	3,400
Insurance ($2,300)	2,300
Miscellaneous ($700 + $0.10q)	3,300
Total expenses	78,200
Net operating income	$ 31,000

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.

\begin{tabular}{|l|l|} \hline \multicolumn{2}{c}{ Flight Caf } \\ \hline For the Month Ended July 31 \\ \hline Revenue & \\ \hline Expenses: & \\ \hline Waw materials & \\ \hline Utilities & \\ \hline Facility rent & \\ \hline Insurance & \\ \hline Miscellaneous & \\ \hline Total expenses & \\ \hline Net operating income & \\ \hline \end{tabular} \begin{tabular}{|l|l|} \hline \multicolumn{2}{c}{ Flight Caf } \\ \hline For the Month Ended July 31 \\ \hline Revenue & \\ \hline Expenses: & \\ \hline Waw materials & \\ \hline Utilities & \\ \hline Facility rent & \\ \hline Insurance & \\ \hline Miscellaneous & \\ \hline Total expenses & \\ \hline Net operating income & \\ \hline \end{tabular}