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)	21,000
Revenue ($4.40q)	$ 92,400
Expenses:
Raw materials ($2.00q)	42,000
Wages and salaries ($6,200 + $0.20q)	10,400
Utilities ($2,200 + $0.05q)	3,250
Facility rent ($3,100)	3,100
Insurance ($2,400)	2,400
Miscellaneous ($800 + $0.10q)	2,900
Total expense	64,050
Net operating income	$ 28,350

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 ($4.40q)	$ 96,800
Expenses:
Raw materials ($2.00q)	44,000
Wages and salaries ($6,200+ $0.20q)	10,600
Utilities ($2,200 + $0.05q)	3,300
Facility rent ($3,100)	3,100
Insurance ($2,400)	2,400
Miscellaneous ($800 + $0.10q)	3,000
Total expense	66,400
Net operating income	$ 30,400

Required:

1. Calculate the companys activity variances for July.