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 ($4.20q)	$	117,600
Expenses:
Raw materials ($2.30q)		64,400
Wages and salaries ($6,300 + $0.20q)		11,900
Utilities ($2,100 + $0.05q)		3,500
Facility rent ($3,800)		3,800
Insurance ($2,400)		2,400
Miscellaneous ($500 + $0.10q)		3,300
Total expense		89,300
Net operating income	$	28,300

In July, 29,000 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)		29,000
Revenue ($4.20q)	$	121,800
Expenses:
Raw materials ($2.30q)		66,700
Wages and salaries ($6,300+ $0.20q)		12,100
Utilities ($2,100 + $0.05q)		3,550
Facility rent ($3,800)		3,800
Insurance ($2,400)		2,400
Miscellaneous ($500 + $0.10q)		3,400
Total expense		91,950
Net operating income	$	29,850

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.)

Required: 1. Calculate the company's 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.) Flight Caf Activity Variances For the Month Ended July 31 Revenue Expenses: Raw materials Wages and salaries Utilities Facility rent Insurance Miscellaneous Total expense Net operating income