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)		24,000
Revenue ($3.90q)	$	93,600
Expenses:
Raw materials ($2.20q)		52,800
Wages and salaries ($6,100 + $0.20q)		10,900
Utilities ($1,800 + $0.05q)		3,000
Facility rent ($3,300)		3,300
Insurance ($2,400)		2,400
Miscellaneous ($800 + $0.10q)		3,200
Total expense		75,600
Net operating income	$	18,000

In July, 25,000 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)		25,000
Revenue ($3.90q)	$	97,500
Expenses:
Raw materials ($2.20q)		55,000
Wages and salaries ($6,100+ $0.20q)		11,100
Utilities ($1,800 + $0.05q)		3,050
Facility rent ($3,300)		3,300
Insurance ($2,400)		2,400
Miscellaneous ($800 + $0.10q)		3,300
Total expense		78,150
Net operating income	$	19,350

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.)

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