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) 28,000 Revenue ($4.40q) $ 123,200 Expenses: Raw materials ($2.20q) 61,600 Wages and salaries ($6,400 + $0.20q) 12,000 Utilities ($2,000 + $0.05q) 3,400 Facility rent ($3,200) 3,200 Insurance ($2,700) 2,700 Miscellaneous ($800 + $0.10q) 3,600 Total expense 86,500 Net operating income $ 36,700 In July, 29,000 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) 29,000 Revenue ($4.40q) $ 127,600 Expenses: Raw materials ($2.20q) 63,800 Wages and salaries ($6,400+ $0.20q) 12,200 Utilities ($2,000 + $0.05q) 3,450 Facility rent ($3,200) 3,200 Insurance ($2,700) 2,700 Miscellaneous ($800 + $0.10q) 3,700 Total expense 89,050 Net operating income $ 38,550 Required: 1. Calculate the companys activity variances for July. Note: 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.