Flight Caf prepares in-flight meals for airlines in its kitchen located next to a local airport. The companys planning budget for July appears below:

Flight Caf
Planning Budget
For the Month Ended July 31
Budgeted meals (q)	27,000
Revenue ($3.90q)	$ 105,300
Expenses:
Raw materials ($2.30q)	62,100
Wages and salaries ($6,100 + $0.20q)	11,500
Utilities ($1,900 + $0.05q)	3,250
Facility rent ($3,100)	3,100
Insurance ($2,000)	2,000
Miscellaneous ($300 + $0.10q)	3,000
Total expense	84,950
Net operating income	$ 20,350

In July, 28,000 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)	28,000
Revenue ($3.90q)	$ 109,200
Expenses:
Raw materials ($2.30q)	64,400
Wages and salaries ($6,100+ $0.20q)	11,700
Utilities ($1,900 + $0.05q)	3,300
Facility rent ($3,100)	3,100
Insurance ($2,000)	2,000
Miscellaneous ($300 + $0.10q)	3,100
Total expense	87,600
Net operating income	$ 21,600

Required:

1. Calculate the companys 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.)