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 ($4.30q)	$	103,200
Expenses:
Raw materials ($1.90q)		45,600
Wages and salaries ($6,100 + $0.20q)		10,900
Utilities ($2,100 + $0.05q)		3,300
Facility rent ($3,100)		3,100
Insurance ($2,400)		2,400
Miscellaneous ($600 + $0.10q)		3,000
Total expense		68,300
Net operating income	$	34,900

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 ($4.30q)	$	107,500
Expenses:
Raw materials ($1.90q)		47,500
Wages and salaries ($6,100+ $0.20q)		11,100
Utilities ($2,100 + $0.05q)		3,350
Facility rent ($3,100)		3,100
Insurance ($2,400)		2,400
Miscellaneous ($600 + $0.10q)		3,100
Total expense		70,550
Net operating income	$	36,950

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.)