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 ($6,000 + $0.20q)		11,400
Utilities ($1,900 + $0.05q)		3,250
Facility rent ($3,700)		3,700
Insurance ($3,000)		3,000
Miscellaneous ($500 + $0.10q)		3,200
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 ($6,000+ $0.20q)		11,600
Utilities ($1,900 + $0.05q)		3,300
Facility rent ($3,700)		3,700
Insurance ($3,000)		3,000
Miscellaneous ($500 + $0.10q)		3,300
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.)

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