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 ($4.00q)	$	104,000
Expenses:
Raw materials ($2.00q)		52,000
Wages and salaries ($6,200 + $0.20q)		11,400
Utilities ($2,100 + $0.05q)		3,400
Facility rent ($3,300)		3,300
Insurance ($2,000)		2,000
Miscellaneous ($600 + $0.10q)		3,200
Total expense		75,300
Net operating income	$	28,700

In July, 27,000 actually meals were 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 ($4.00q)	$	108,000
Expenses:
Raw materials ($2.00q)		54,000
Wages and salaries ($6,200+ $0.20q)		11,600
Utilities ($2,100 + $0.05q)		3,450
Facility rent ($3,300)		3,300
Insurance ($2,000)		2,000
Miscellaneous ($600 + $0.10q)		3,300
Total expense		77,650
Net operating income	$	30,350

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.)

Flight Cafe

Activity Variances

For the month Ended July 31

Revenue
Exprenses
Raw Materials
Wages and Salaries
Utilities
Facility rent
Insurance
Miscellaneous
Total expense
Net operating income