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 ($6,100 + $0.20q)	11,500
Utilities ($1,900 + $0.05q)	3,250
Facility rent ($3,900)	3,900
Insurance ($2,500)	2,500
Miscellaneous ($700 + $0.10q)	3,400
Total expense	73,150
Net operating income	$ 42,950

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 ($6,100+ $0.20q)	11,700
Utilities ($1,900 + $0.05q)	3,300
Facility rent ($3,900)	3,900
Insurance ($2,500)	2,500
Miscellaneous ($700 + $0.10q)	3,500
Total expense	75,300
Net operating income	$ 45,100

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.)