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 ($3.80q) $ 106,400

Expenses: Raw materials ($2.00q) 56,000

Wages and salaries ($6,200 + $0.20q) 11,800

Utilities ($2,200 + $0.05q) 3,600

Facility rent ($3,900) 3,900

Insurance ($2,900) 2,900

Miscellaneous ($700 + $0.10q) 3,500

Total expense 81,700

Net operating income $ 24,700

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 ($3.80q) $ 110,200

Expenses: Raw materials ($2.00q) 58,000

Wages and salaries ($6,200+ $0.20q) 12,000

Utilities ($2,200 + $0.05q) 3,650

Facility rent ($3,900) 3,900

Insurance ($2,900) 2,900

Miscellaneous ($700 + $0.10q) 3,600

Total expense 84,050

Net operating income $ 26,150

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