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)		23,000
Revenue ($4.10q)	$	94,300
Expenses:
Raw materials ($2.20q)		50,600
Wages and salaries ($6,400 + $0.20q)		11,000
Utilities ($1,900 + $0.05q)		3,050
Facility rent ($3,900)		3,900
Insurance ($3,000)		3,000
Miscellaneous ($400 + $0.10q)		2,700
Total expense		74,250
Net operating income	$	20,050

In July, 24,000 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)		24,000
Revenue ($4.10q)	$	98,400
Expenses:
Raw materials ($2.20q)		52,800
Wages and salaries ($6,400+ $0.20q)		11,200
Utilities ($1,900 + $0.05q)		3,100
Facility rent ($3,900)		3,900
Insurance ($3,000)		3,000
Miscellaneous ($400 + $0.10q)		2,800
Total expense		76,800
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.)