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 ($4.30q) $ 120,400 Expenses: Raw materials ($2.30q) 64,400 Wages and salaries ($6,200 + $0.20q) 11,800 Utilities ($2,000 + $0.05q) 3,400 Facility rent ($3,200) 3,200 Insurance ($2,400) 2,400 Miscellaneous ($600 + $0.10q) 3,400 Total expense 88,600 Net operating income $ 31,800 In July, 29,000 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) 29,000 Revenue ($4.30q) $ 124,700 Expenses: Raw materials ($2.30q) 66,700 Wages and salaries ($6,200+ $0.20q) 12,000 Utilities ($2,000 + $0.05q) 3,450 Facility rent ($3,200) 3,200 Insurance ($2,400) 2,400 Miscellaneous ($600 + $0.10q) 3,500 Total expense 91,250 Net operating income $ 33,450 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.)