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)		26,000
Revenue ($3.90q)	$	101,400
Expenses:
Raw materials ($1.90q)		49,400
Wages and salaries ($6,500 + $0.20q)		11,700
Utilities ($2,000 + $0.05q)		3,300
Facility rent ($3,200)		3,200
Insurance ($2,600)		2,600
Miscellaneous ($400 + $0.10q)		3,000
Total expense		73,200
Net operating income	$	28,200

In July, 27,000 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)		27,000
Revenue ($3.90q)	$	105,300
Expenses:
Raw materials ($1.90q)		51,300
Wages and salaries ($6,500+ $0.20q)		11,900
Utilities ($2,000 + $0.05q)		3,350
Facility rent ($3,200)		3,200
Insurance ($2,600)		2,600
Miscellaneous ($400 + $0.10q)		3,100
Total expense		75,450
Net operating income	$	29,850

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.)