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 ($2.20q) 55,000 Wages and salaries ($6,300 + $0.20q) 11,300 Utilities ($1,900 + $0.05q) 3,150 Facility rent ($3,600) 3,600 Insurance ($2,800) 2,800 Miscellaneous ($500 + $0.10q) 3,000 Total expense 78,850 Net operating income $ 28,650 In July, 26,000 actually meals were 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 ($2.20q) 57,200 Wages and salaries ($6,300+ $0.20q) 11,500 Utilities ($1,900 + $0.05q) 3,200 Facility rent ($3,600) 3,600 Insurance ($2,800) 2,800 Miscellaneous ($500 + $0.10q) 3,100 Total expense 81,400 Net operating income $ 30,400 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.)