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)		22,000
Revenue ($4.20q)	$	92,400
Expenses:
Raw materials ($2.10q)		46,200
Wages and salaries ($6,100 + $0.20q)		10,500
Utilities ($1,800 + $0.05q)		2,900
Facility rent ($3,600)		3,600
Insurance ($2,300)		2,300
Miscellaneous ($400 + $0.10q)		2,600
Total expense		68,100
Net operating income	$	24,300

In July, 23,000 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)		23,000
Revenue ($4.20q)	$	96,600
Expenses:
Raw materials ($2.10q)		48,300
Wages and salaries ($6,100+ $0.20q)		10,700
Utilities ($1,800 + $0.05q)		2,950
Facility rent ($3,600)		3,600
Insurance ($2,300)		2,300
Miscellaneous ($400 + $0.10q)		2,700
Total expense		70,550
Net operating income	$	26,050

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.)