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)		25,000
Revenue ($4.30q)	$	107,500
Expenses:
Raw materials ($1.90q)		47,500
Wages and salaries ($6,100 + $0.20q)		11,100
Utilities ($2,000 + $0.05q)		3,250
Facility rent ($3,800)		3,800
Insurance ($2,200)		2,200
Miscellaneous ($700 + $0.10q)		3,200
Total expense		71,050
Net operating income	$	36,450

In July, 26,000 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)		26,000
Revenue ($4.30q)	$	111,800
Expenses:
Raw materials ($1.90q)		49,400
Wages and salaries ($6,100+ $0.20q)		11,300
Utilities ($2,000 + $0.05q)		3,300
Facility rent ($3,800)		3,800
Insurance ($2,200)		2,200
Miscellaneous ($700 + $0.10q)		3,300
Total expense		73,300
Net operating income	$	38,500

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.)