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 ($4.20q) $ 113,400 Expenses: Raw materials ($1.90q) 51,300 Wages and salaries ($6,300 + $0.20q) 11,700 Utilities ($1,900 + $0.05q) 3,250 Facility rent ($3,900) 3,900 Insurance ($2,400) 2,400 Miscellaneous ($600 + $0.10q) 3,300 Total expense 75,850 Net operating income $ 37,550 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 ($4.20q) $ 117,600 Expenses: Raw materials ($1.90q) 53,200 Wages and salaries ($6,300+ $0.20q) 11,900 Utilities ($1,900 + $0.05q) 3,300 Facility rent ($3,900) 3,900 Insurance ($2,400) 2,400 Miscellaneous ($600 + $0.10q) 3,400 Total expense 78,100 Net operating income $ 39,500 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.)