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)	24,000
Revenue ($4.50q)	$ 108,000
Expenses:
Raw materials ($2.30q)	55,200
Wages and salaries ($6,400 + $0.20q)	11,200
Utilities ($1,800 + $0.05q)	3,000
Facility rent ($3,500)	3,500
Insurance ($2,300)	2,300
Miscellaneous ($400 + $0.10q)	2,800
Total expense	78,000
Net operating income	$ 30,000

In July, 25,000 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)	25,000
Revenue ($4.50q)	$ 112,500
Expenses:
Raw materials ($2.30q)	57,500
Wages and salaries ($6,400+ $0.20q)	11,400
Utilities ($1,800 + $0.05q)	3,050
Facility rent ($3,500)	3,500
Insurance ($2,300)	2,300
Miscellaneous ($400 + $0.10q)	2,900
Total expense	80,650
Net operating income	$ 31,850

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.)

Flight Caf
Activity Variances
For the Month Ended July 31
Revenue
Expenses:
Raw materials
Wages and salaries
Utilities
Facility rent
Insurance
Miscellaneous
Total expense
Net operating income