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)		27,000
Revenue ($4.30q)	$	116,100
Expenses:
Raw materials ($1.80q)		48,600
Wages and salaries ($6,500 + $0.20q)		11,900
Utilities ($2,100 + $0.05q)		3,450
Facility rent ($3,500)		3,500
Insurance ($2,900)		2,900
Miscellaneous ($900 + $0.10q)		3,600
Total expense		73,950
Net operating income	$	42,150

In July, 28,000 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)		28,000
Revenue ($4.30q)	$	120,400
Expenses:
Raw materials ($1.80q)		50,400
Wages and salaries ($6,500+ $0.20q)		12,100
Utilities ($2,100 + $0.05q)		3,500
Facility rent ($3,500)		3,500
Insurance ($2,900)		2,900
Miscellaneous ($900 + $0.10q)		3,700
Total expense		76,100
Net operating income	$	44,300

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.)