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) 29,000 Revenue ($4.00q) $ 116,000 Expenses: Raw materials ($1.80q) 52,200 Wages and salaries ($6,100 + $0.20q) 11,900 Utilities ($2,100 + $0.05q) 3,550 Facility rent ($3,400) 3,400 Insurance ($2,400) 2,400 Miscellaneous ($600 + $0.10q) 3,500 Total expense 76,950 Net operating income $ 39,050 In July, 30,000 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) 30,000 Revenue ($4.00q) $ 120,000 Expenses: Raw materials ($1.80q) 54,000 Wages and salaries ($6,100+ $0.20q) 12,100 Utilities ($2,100 + $0.05q) 3,600 Facility rent ($3,400) 3,400 Insurance ($2,400) 2,400 Miscellaneous ($600 + $0.10q) 3,600 Total expense 79,100 Net operating income $ 40,900 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.)

Planning Budget For the Month Ended July 31 Budgeted meals (9) 29,000 $116,000 Revenue ($4.009) Expenses: Raw materials ($1.809) Wages and salaries ($6,100 + $0.209) Utilities ($2,100 + $0.059) Facility rent ($3,400) Insurance ($2,400) Miscellaneous ($600 + $0.109) Total expense Net operating income 52,200 11,900 3,550 3,400 2,400 3,500 76,950 $ 39,050 In July, 30,000 meals were actually served. The company's fle Flight Caf Flexible Budget For the Month Ended July 31 Budgeted meals (9) 30,000 $ 120,000 Revenue ($4.009) Expenses: Raw materials ($1.809) Wages and salaries ($6,100+ $0.209) Utilities ($2,100 + $0.059) Facility rent ($3,400) Insurance ($2,400) Miscellaneous ($600 + $0.109) Total expense Net operating income 54,000 12,100 3,600 3,400 2,400 3,600 79,100 $ 40,900