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 ($3.90q)	$ 81,900
Expenses:
Raw materials ($2.30q)	48,300
Wages and salaries ($6,200 + $0.20q)	10,400
Utilities ($1,900 + $0.05q)	2,950
Facility rent ($3,500)	3,500
Insurance ($2,700)	2,700
Miscellaneous ($500 + $0.10q)	2,600
Total expense	70,450
Net operating income	$ 11,450

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 ($3.90q)	$ 85,800
Expenses:
Raw materials ($2.30q)	50,600
Wages and salaries ($6,200+ $0.20q)	10,600
Utilities ($1,900 + $0.05q)	3,000
Facility rent ($3,500)	3,500
Insurance ($2,700)	2,700
Miscellaneous ($500 + $0.10q)	2,700
Total expense	73,100
Net operating income	$ 12,700

. REQUIRED

Calculate the companys activity variances for July.